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Bait is not feed for animals held for sale in the regular course of business because feed furnishes something essential to the growth , sustenance or maintenance of an animal . An educational organization is defined as a nonprofit organization or governmental entity whose activities are devoted solely to systematic instruction , particularly in the commonly accepted arts , sciences and vocations , with a regularly scheduled curriculum , using the commonly accepted methods of teaching , a faculty of qualified instructors and an enrolled student body or students in attendance at a place where the educational activities are regularly conducted . We felt that the field test that our students were given - - we had a chance to , you know , look over some questions , and we thought that especially some of the essay questions were very heavy in evolution . To include senior citizens organizations and university and college student organizations under Rule 3.322 might create confusion because these organizations are seldom exempt from paying sales tax on their purchases . Again , if it had to be there , I do n't know if we agreed to it , but if it had to be there , then at least , as just sitting on a shelf in a classroom was better than handing it out to each student . He was okay with that part . In other words , the judge did not view bait as being essential to the growth , sustenance or maintenance of the fish lured to capture . Unfortunately , we must use information from another state agency to print part of the reports , and , at press time , we had not received that information . That amendment is part of the Wedge strategy , and the Wedge strategy itself is an effort to overturn everything that they consider to be detrimental to American society . One commentator expressed the view that 18-year-old beneficiaries are at an " inappropriate age " to have control of a prepaid tuition contract , and stated that continued parental control of the disposition of the contract was necessary . Although there is a specific exemption for ice sold for use by commercial fishermen , there is no specific exemption for bait fish used by commercial fishermen . And for those purposes , her report , we believe , should be part of the record , and , in fact , I would suggest that all of the resources that she relied upon become part of the record for purposes of - - for that specific purpose . Consumption of bait , on the other hand , is incidental to the primary purpose of luring fish for capture . We sent a letter to university and college presidents and chancellors explaining the new provision allowing student organizations affiliated with a college or university to hold a one-day , tax-free sale once a month and asking the institutions to send us a list of their registered student organizations . The Tax Division argued that because digging up the pipeline was an essential part of the repair of the pipeline , it was taxable .