Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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A

110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0180

(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.