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
110.0180 Rabbits. Sales of rabbits are tax exempt even though used for laboratory purposes. Rabbits are animals "of a kind the products of which ordinarily constitute food for human consumption," but mice and guinea pig sales are taxable. 10/11/50.