(1) FEED –Report all feed held for use by taxable animals such as those used in riding stable or pack station operations, rodeos, and stallions or broodmares held for breeding, showing tons if grown and if purchased, the amount on hand and cost per unit.
(2) SEED – Report the cost (or type and weight) of seed held for feed crops which are intended for your own use. Do not report seed held for sale or for the production of crops intended for sale.