Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
110.0000 ANIMAL LIFE AND FEED—Regulation 1587
(a) ANIMAL LIFE
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.