Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
110.0000 ANIMAL LIFE AND FEED—Regulation 1587
(a) ANIMAL LIFE
110.0085 Game Farm. An individual operates a game farm where the prime function is the breeding and sale of offspring from zebras, camels, llamas, miniature horses, miniature donkeys, scotch cattle, Texas longhorn cattle, and buffalo. Following is the application of tax in connection with a "game" farm:
The test is whether the animals qualify as animals the products of which ordinarily constitute food for human consumption. Zebras, camels, llamas, miniature horses, and donkeys would not qualify. Scotch cattle, Texas longhorn cattle, and buffalo qualify since cattle and buffalo are species the products of which ordinarily constitute food for human consumption. (Also see Annotations 110.0155 and 110.0560.) The sales of the animals (or the offspring) which do not qualify under the above test are subject to tax. The use tax on the importation of the animals which are not exempt under section 6358 would apply in the same manner as in the case of the sale of any other tangible personal property not exempted from such tax. 6/8/71.