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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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A


110.0000 Animal Life and Feed—Regulation 1587

Annotation 110.0155

(a) Animal Life

110.0155 Llamas. Sales of llama as a source of food for human consumption are subject to sales tax. Llama are not a form of animal life the products of which ordinarily constitute food for human consumption. 10/7/88.