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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0405
(b) Specific Items Classified
425.0405 Goat, Sheep, Bovine Sera. These are blood products of animals of a kind whose products constitute food for human consumption. They are used in laboratories as a test medium.
The exemption provided by section 6358 applies only to the sale of live animals and not to sales of the products of animals when the product is not otherwise exempt. Thus, the sales of these products are taxable. 10/2/89.