Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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245.0000 FOOD PRODUCTS—Regulation 1602

Annotation 245.0420


245.0420 Fish Bait—Nonliving. Although sales of sardines for human consumption are exempt, sales of "nonliving" fish or animal products for use strictly as fish bait and not intended for human consumption do not fall within section 6358(a) and hence are subject to sales tax. (For treatment of live fish bait refer to Annotation 110.0150.) 6/15/60.