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
110.0155 Llamas. Sales of llama as a source of food for human consumption are subject to sales tax. Llama are not a form of animal life the products of which ordinarily constitute food for human consumption. 10/7/88.