Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-32

Animals


Pursuant to the facts stated in your letter of July 17, 1989, the service performed by X Company, i.e, humane animal relocation, is not subject to sales tax.

LEGAL DIVISION

August 1, 1989