Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0040


110.0040 Chinchillas. Where a purchaser of a number of pairs of chinchillas for resale purposes, still intends to sell them upon obtaining a seller's permit, he will not be deemed to have made a taxable use of them until such time as he no longer holds them for sale or until such time as he uses them for any other purpose. The fact that in the interim a number of the pairs have had litters does not constitute a use of such animals. 11/6/53.