There are factors that make success in this effort unlikely, and a variety of calculations have been performed, sometimes with humorous intent, to determine if cow tipping is physically possible.
Academics in the zoology department of the University of British Columbia have concluded that cow tipping is impossible, noting also that cows sleep while lying down. Some consider the attempt to practice it an act of animal abuse.
In 2004, a Florida legislator proposed a ban on "cruelty to bovines", which while not specifically addressing cow tipping, included language that would apply to the practice: "A person who, for the purpose of practice, entertainment, or sport, intentionally fells, trips, or otherwise causes a cow to fall or lose its balance by means of roping, lassoing, dragging, or otherwise touching the tail of the cow commits a misdemeanor of the first degree."
The proposal did not become law.
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