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
110.0120 Insects. Sales of insects, which destroy other insects harmful to growing crops, to farmers for their own use and to firms for use in agricultural pest control services are taxable retail sales. A firm which raises and collects insects and uses them in its own pest-control service, is the consumer thereof, provided it does not make a separate charge to farmers for the insects used. 11/24/64.