SUT-135 - Sales of Puppies, Kittens, and Non-livestock Animals

Although state law exempts the sale of farm animals (e.g., 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, or any animal or fowl that is considered to be a pet. These animals are tangible personal property, and sales of these animals are generally subject to the sales tax.               

Reference: Tenn. Code Ann. ยง 67-6-301(b).

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