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JOHN SHARP Complroller
COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS AUSTIN, 78774
June 8,1992
Bobbie Lyons
The Lyons Den P.o. Box 985
Somerset, Texas 78069-0985
Dear Ms. Lyons:
Thank you for your recent letter concerning taxability of Potbellied Pigs.
without delving into whether these animals are exotic livestock or not, I can tell you that tax is due on their sale. There was a section in the tax code (151.316 (2) that exempts sale qf animal life of which ordinarily constitute food for human consumption. According to officials of the Swine Extension Program at Texas A & M university, Vietnamese Potbellied pigs are not considered to be pork producing animals and do not ordinarily constitute food for human consumption.
Sales tax is due on the sale of Vietnamese Potbellied Pigs whether they are sold for pets or breeding.
I hope this helps you.
This opinion is based on the facts presented. If there are additional or different facts, the opinion may change.
Please feel free to write or call if you have additional questions. You may call toll-free at 800-252-5555 or write the Tax Administration Division at the address above.
Sincerely,
Joe D. Newman
Tax Administration Division
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