Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
530.0000 STATE AND POLITICAL SUBDIVISIONS
530.0140 Impounded Animals. The sale of impounded animals by municipalities or counties is subject to sales tax. See Opinion of Attorney General No. NS-3763, dated September 4, 1941. The fact that the amount received for the animals is designated as a "placement fee" is immaterial. It constitutes a consideration paid for the animals. 11/2/65.
(This opinion was superseded by section 6010.40, operative January 1, 2000.) (Am. 2000–2).