Are sales of puppies, kittens, or other non-livestock animals subject to sales tax?

Although state law exempts the sale of farm animals (cattle, hogs, sheep, goats, chickens, turkeys, etc.) from the sales and use tax when sold by the farmer that produced them, there is no corresponding exemption for the sale of pets, including dogs, cats, hamsters, guinea pigs, parakeets, parrots, etc. - any animal or fowl that is considered to be a pet. These animals are tangible personal property, and their sale is generally subject to the sales tax.


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