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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 110.0180

(a) Animal Life

110.0180 Rabbits. Sales of rabbits are tax exempt even though used for laboratory purposes. Rabbits are animals "of a kind the products of which ordinarily constitute food for human consumption," but mice and guinea pig sales are taxable. 10/11/50.