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
110.0350 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.