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 110.0350


110.0350 Zoos. Sales of fish to zoos or aquariums to feed animal life of a kind which do not ordinarily constitute food for human consumption are subject to sales tax, unless the fish sold to the zoos for this purpose is live and of a kind the products of which do ordinarily constitute food for human consumption, e.g., live halibut. 2/6/80.