Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0005


110.0005 Animal Life—Food Products. In determining whether animal life is "of a kind the products of which ordinarily constitute food for human consumption" the proper test is whether the animals or birds in question, are in fact generally used as food for human consumption in the area where they happen to be located. This applies even though they might actually be used there for exhibition purposes.

The fact that people in Asia or Africa have eaten a particular type of deer does not dictate the conclusion that these animals ordinarily constitute food for human consumption, within the meaning of what the Legislature intended. It is more appropriate to consider whether a particular animal is ordinarily used for food for human consumption in California, as distinguished from some foreign country. Thus, the test to be followed is whether the particular specie of animal life or its products, constitutes food for human consumption in California. 4/18/73.