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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
A
110.0000 Animal Life and Feed—Regulation 1587
Annotation 110.0075
(a) Animal Life
110.0075 Food for Human Consumption. The following listed animals do not qualify as a form of animal life of a kind the products of which ordinarily constitute food for human consumption. Accordingly, tax applies to the retail sale of these animals:
Spiny anteaters
Marsupials (Kangaroos, opossums, etc.)
Primates (Monkeys, etc.)
Armadillos, sloths and anteaters
Rodents (squirrels, etc.)
Carnivores (bears, dogs, cats, seals, etc.)
Elephants
Hyrax (rodent like mammal native to Africa and Southeast Asia)
Horses, tapirs, rhinos
Hippos, camels, giraffes
All reptiles (sea turtles, tortoises, crocodiles, alligators, lizards, and snakes). 12/21/59.