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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 110.0315
(a) Animal Life
110.0315 Semen. Sales of bull semen for artificial insemination of cows are exempt from sales tax. The sperm constitutes a life form of an animal. Also the product, i.e., the young after fertilization, ordinarily constitutes food for human consumption. 11/1/73.