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 110.0150


110.0150 Fish Bait—Live. Sales tax does not apply to the sale of the following fish, mollusk, and crustaceans, when sold alive. These animals are animals of a kind the products of which ordinarily constitute food for human consumption. These sales are exempt under section 6358(a) even though the animals may be used for bait by deep-sea fishermen. Sales of living animals for bait purposes may qualify as sales of living animals "the products of which ordinarily constitute food for human consumption" under section 6358, even though the sales do not qualify as sales of food products for human consumption under section 6359. Section 6358 is an exemption for certain living animals. Section 6359 is an exemption for food to be consumed by humans.

1. Anchovies

2. Squid

3. Spanish Mackerel

4. Tom Cod (Kingfish)

5. Herring

6. Queenfish

7. Smelt

8. Grunion

9. Pompano

10. Various Perch

11. Sardines

12. Shrimp (Bay)

4/16/75; 2/6/92.