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 110.0500

(b) FEED

110.0500 Birds. Sales of food and seeds for ornamental and pet types birds are taxable when sold to persons who will feed it to birds which they have as pets. Tax does not apply to sales of feed to breeders of birds nor to retailers of birds for feeding purposes while such birds are being held for sale in the regular course of business. 5/10/54.