Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013

Sales and Use Tax Annotations

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110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0700

(b) FEED

110.0700 Fish Food—Medicine. Purchases of medicine by breeder of tropical fish are taxable; purchases of feed are exempt since fish are sold in the regular course of business. 12/22/52.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).