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 110.0363

(b) FEED

110.0363 Actual Use as Food. Animal feed sold for "any form of animal life of a kind the products of which ordinarily constitute food for human consumption" is not subject to sales or use tax regardless of whether or not the animal life or its products are actually used as food for human consumption. For example, sales of rabbit food for a pet rabbit are not subject to tax. 11/13/95.