Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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495.0000 SALE

Annotation 495.0445


495.0445 Sales of Animals by Humane Societies. Based on a 1941 opinion of Attorney General Earl Warren, the Board has consistently taken the position that sales of animals by Humane Societies are subject to sales tax. 2/2/96.

(This opinion was superseded by section 6010.40, operative January 1, 2000.) (Am. 2000–2).