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 110.0315


110.0315 Semen. Sales of bull semen for artificial insemination of cows are exempt from sales tax. The sperm constitutes a life form of an animal. Also the product, i.e., the young after fertilization, ordinarily constitutes food for human consumption. 11/1/73.