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 110.0155


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.