Sales of Pets or Pet Supplies

Sales of pets are taxable, including any adoption fees. Pets are any animal that is tamed and kept for affection and pleasure rather than for utility or profit.

Examples of pets include:

• Birds
• Cats
• Dogs
• Exotic animals
• Fish
• Gerbils
• Insects
• Reptiles
• Other animals

Note: All horses are exempt from tax

Service Animals

Service animals, including guide dogs or any animal trained to help an individual with a disability, are taxable.

Show Animals

Show animals are taxable.

Trained Animals

Sales of trained animals are taxable, even if the training services are separately stated.

Working Animals

Animals sold as working stock (such as security or herd dogs) are taxable.

Pet Breeding Stock

Pet breeding stock are taxable, including the sale of any offspring.

Pet supplies and care items are taxable.

Examples include:

• Bedding and blankets
• Bowls and feeders
• Cages, crates, kennels, and pet carriers
• Collars, including flea collars
• Combs and brushes
• Leashes
• Pet clothing (sweaters, booties)
• Pet food
• Pet medicine, including prescription medications
• Shampoo and conditioner
• Toys

Leases or rentals of equipment or other items, such as a pet carrier, are taxable. 

When you sell or lease equipment or other items you used in your business, sales tax may apply. For more information, see Occasional Sales.

When you sell a taxable item, you must charge the state general sales tax and any local sales taxes that apply. Calculate tax based on the taxable sales price of the item (including any delivery charges).