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 110.0120


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.