Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0648 Sale of Microbes. The gross receipts from the retail sale in this state of microbes that consume toxic hydrocarbon chains are taxable. The microbes are not a form of animal life which ordinarily constitute food for human consumption nor do they constitute feed for such forms of animal life. In addition, California does not have an exemption for products that aid in pollution control. 8/16/91.