Laws, Regulations and Annotations
Search
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
S
495.0000 Sale
Annotation 495.0445
(a) In General—Definition
495.0445 Sales of Animals by Humane Societies. Based on a 1941 opinion of Attorney General Earl Warren, the Board has consistently taken the position that sales of animals by Humane Societies are subject to sales tax. 2/2/96.
(This opinion was superseded by section 6010.40, operative January 1, 2000.) (Am. 2000–2).