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 110.0060


110.0060 Sale to Educational Institutions for Research. The sale of animals of a kind ordinarily used for human consumption is exempt from sales tax even though the sale is made to an educational institution for research purposes. The exemption would not apply to retail sales of animal life, such as cats, dogs or horses, since these are not food animals. Sales tax is applicable on the sale of animal serum and red cells because the serum and cells are not considered as a form of animal life used for human consumption. 3/5/70.