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 245.0520


245.0520 Horse Meat Products. Horse meat and horse meat products are ordinarily not regarded as food products for human consumption, being primarily purchased as food for animal consumption.

In order to be exempt, sales of such products must be supported by evidence that the property was in fact purchased for human consumption.

The fact that such products are inspected and suitable for human consumption is not sufficient proof for exemption. They must actually be used for human consumption. 11/25/53.