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 110.1070

(b) FEED

110.1070 Pigeon Feed. Sale of feed for racing pigeons is exempt from tax because pigeons (squab) are animals of a kind the products of which ordinarily constitute food for human consumption. 7/21/80.