BREEDING LAWS AND FACTS:
The responsibility of the Department of Revenue Services is to enforce the laws of taxation as detailed in the General Statutes. Section
12-407(2) of the sales and use tax statute defines "sale" as "Any transfer of title, exchange or barter, conditional or otherwise, in any
manner or by any means whatsoever, of tangible personal property for a consideration". Section 12-407(15) defines "Engaged in
business in the state" as "selling in this state, or any activity in this state in connection with selling in this state, tangible personal property
for use, storage or consumption within the state . . ."; Section 12-409(1) states that "no person shall engage in or transact business as a
seller within the state, unless a permit or permits have been issued to him. . ."
It is not the intention of the Department to register individuals who do not hold themselves out to be sellers of dogs and who breed their
dog on an infrequent basis (no more than every other year). Section 12-426-17(b)(1) of the Regulations of State Agencies defines
"casual or isolated sales" as "infrequent sales of a nonrecurring nature made by a person not engaged in the business of selling
tangible personal property.
The casual sale provision would include sales on less than an annual basis, for example, one litter every other year. However, when a
person sells a litter of dogs every year or on a recurring basis, this would qualify that person as a seller and subject them to the
provisions outlined above. While it is impossible to provide an answer in this notice for every conceivable fact pattern that may arise, the
Department will apply the casual sale provision where the facts of each case permit.
However, those who breed their dog or dogs on a regular basis, including commercial breeders, "back-yard" breeders, individuals
who advertise puppies for sale, or hobbyists, including websites; are considered by statute to be engaged in business according to the
state. Those people who must register with the Department to obtain a seller's permit and must charge sales tax on their sales. (Sales
Contracts are binding agreements and sales means sales tax)
Breeding is a retail business and you are required to obtain a Business Tax Application and a Sales Tax number through the state that
you reside.
The following items are taxable and non-taxable according to the Department of Revenue:
PETS and/or Supplies
(NT= non taxable & T= taxable)
NT Boarding, sitting, or walking
T Clippers and clipper lubricants
T Equipment (collars, leashes, etc.)
NT Flea collars, flea powder, flea and tick soap, and tick sprays
T Food, including food supplements and prescription food
T Grooming
NT Medicines and medical supplies
T Pet caskets and urns
NT Pet cremation and burial services
T Sale or rental of pets, or adoption from shelters, which
includes fees for shots and spaying or neutering
T Shampoo
T Veterinarian equipment
NT Veterinarian services
T Vitamins
*Dogs that are shipped from the sellers state to the buyers state; the seller is responsible to pay tax to the state the dog was shipped
to*
PENNSYLVANIA DOG PURCHASER ACT:
Dogs can be our dearest friends. That's why the unwitting purchase of an unhealthy pet can be so devastating. In an effort to ensure that
consumers buying a dog in Pennsylvania know their new pet has a clean bill of health, Pennsylvania's dog sellers and breeders must
now post a visible notice that informs consumers of their rights under the state's Dog Purchaser Protection Act, also known as the
"Puppy Lemon Law". Sellers and breeders must also provide a written copy of the consumer's rights at the time of the sale.
A seller shall provide you with a health record for the dog at the time of sale. The health record must contain information as required by
the Law.
The seller shall provide a health certificate issued by a veterinarian within 21 days prior to the date of sale OR a guarantee of good
health issued and signed by the seller. The health certificate and the guarantee of good health must contain information as required by
the Law.
To preserve your rights under the Law, you must take your newly purchased dog to a licensed veterinarian for examination within 10
days of purchase. If a veterinarian determines, within 10 days of purchase, that your dog is clinically ill or has died from an injury
sustained or illness likely to have been contracted on or before the date of sale and delivery, you have the following options:
(a) Return the dog for a complete refund; (b) Return the dog for a replacement dog of equal value; OR (c) Retain the dog and receive
reimbursement for reasonable veterinary fees, not exceeding the purchase price.These options do not apply where a seller, who has
provided a health certificate issued by a veterinarian, discloses in writing at the time of sale the health problem for which the buyer later
seeks to return the dog.
If, within 30 days of purchase, a licensed veterinarian determines that your dog has a congenital or hereditary defect which adversely
affects the animal's health or that your dog died from a congenital or hereditary defect, you have the same options as outlined in Section
3 (above).
Within 2 business days of a veterinarian's certification of your dog's illness, defect or death, you must notify the seller of the name,
address and telephone number of the examining veterinarian. Failure to notify the seller within 2 business days will result in forfeiture of
rights.
Refunds or reimbursements shall be made no later than 14 days after the seller receives the veterinarian certification. Veterinarian
certification shall be presented to the seller not later than 5 days after you receive it.
Registerable Dogs - If the seller does not provide within 120 days all documentation to effect registration,you may exercise one of the
following options:
(a) Return the dog and receive a full refund of the purchase price; OR (b) Retain the dog and receive a 50% refund of the purchase
price.
If registerable, the seller shall provide at the time of sale: the breeder's name and address, the name and registration number of the
dam and sire, and the name and address of the pedigree registry organization where the dam and sire are registered.
STATES THAT CARRY THE PUPPY LEMON LAW:
The responsibility of the Department of Revenue Services is to enforce the laws of taxation as detailed in the General Statutes. Section
12-407(2) of the sales and use tax statute defines "sale" as "Any transfer of title, exchange or barter, conditional or otherwise, in any
manner or by any means whatsoever, of tangible personal property for a consideration". Section 12-407(15) defines "Engaged in
business in the state" as "selling in this state, or any activity in this state in connection with selling in this state, tangible personal property
for use, storage or consumption within the state . . ."; Section 12-409(1) states that "no person shall engage in or transact business as a
seller within the state, unless a permit or permits have been issued to him. . ."
It is not the intention of the Department to register individuals who do not hold themselves out to be sellers of dogs and who breed their
dog on an infrequent basis (no more than every other year). Section 12-426-17(b)(1) of the Regulations of State Agencies defines
"casual or isolated sales" as "infrequent sales of a nonrecurring nature made by a person not engaged in the business of selling
tangible personal property.
The casual sale provision would include sales on less than an annual basis, for example, one litter every other year. However, when a
person sells a litter of dogs every year or on a recurring basis, this would qualify that person as a seller and subject them to the
provisions outlined above. While it is impossible to provide an answer in this notice for every conceivable fact pattern that may arise, the
Department will apply the casual sale provision where the facts of each case permit.
However, those who breed their dog or dogs on a regular basis, including commercial breeders, "back-yard" breeders, individuals
who advertise puppies for sale, or hobbyists, including websites; are considered by statute to be engaged in business according to the
state. Those people who must register with the Department to obtain a seller's permit and must charge sales tax on their sales. (Sales
Contracts are binding agreements and sales means sales tax)
Breeding is a retail business and you are required to obtain a Business Tax Application and a Sales Tax number through the state that
you reside.
The following items are taxable and non-taxable according to the Department of Revenue:
PETS and/or Supplies
(NT= non taxable & T= taxable)
NT Boarding, sitting, or walking
T Clippers and clipper lubricants
T Equipment (collars, leashes, etc.)
NT Flea collars, flea powder, flea and tick soap, and tick sprays
T Food, including food supplements and prescription food
T Grooming
NT Medicines and medical supplies
T Pet caskets and urns
NT Pet cremation and burial services
T Sale or rental of pets, or adoption from shelters, which
includes fees for shots and spaying or neutering
T Shampoo
T Veterinarian equipment
NT Veterinarian services
T Vitamins
*Dogs that are shipped from the sellers state to the buyers state; the seller is responsible to pay tax to the state the dog was shipped
to*
PENNSYLVANIA DOG PURCHASER ACT:
Dogs can be our dearest friends. That's why the unwitting purchase of an unhealthy pet can be so devastating. In an effort to ensure that
consumers buying a dog in Pennsylvania know their new pet has a clean bill of health, Pennsylvania's dog sellers and breeders must
now post a visible notice that informs consumers of their rights under the state's Dog Purchaser Protection Act, also known as the
"Puppy Lemon Law". Sellers and breeders must also provide a written copy of the consumer's rights at the time of the sale.
A seller shall provide you with a health record for the dog at the time of sale. The health record must contain information as required by
the Law.
The seller shall provide a health certificate issued by a veterinarian within 21 days prior to the date of sale OR a guarantee of good
health issued and signed by the seller. The health certificate and the guarantee of good health must contain information as required by
the Law.
To preserve your rights under the Law, you must take your newly purchased dog to a licensed veterinarian for examination within 10
days of purchase. If a veterinarian determines, within 10 days of purchase, that your dog is clinically ill or has died from an injury
sustained or illness likely to have been contracted on or before the date of sale and delivery, you have the following options:
(a) Return the dog for a complete refund; (b) Return the dog for a replacement dog of equal value; OR (c) Retain the dog and receive
reimbursement for reasonable veterinary fees, not exceeding the purchase price.These options do not apply where a seller, who has
provided a health certificate issued by a veterinarian, discloses in writing at the time of sale the health problem for which the buyer later
seeks to return the dog.
If, within 30 days of purchase, a licensed veterinarian determines that your dog has a congenital or hereditary defect which adversely
affects the animal's health or that your dog died from a congenital or hereditary defect, you have the same options as outlined in Section
3 (above).
Within 2 business days of a veterinarian's certification of your dog's illness, defect or death, you must notify the seller of the name,
address and telephone number of the examining veterinarian. Failure to notify the seller within 2 business days will result in forfeiture of
rights.
Refunds or reimbursements shall be made no later than 14 days after the seller receives the veterinarian certification. Veterinarian
certification shall be presented to the seller not later than 5 days after you receive it.
Registerable Dogs - If the seller does not provide within 120 days all documentation to effect registration,you may exercise one of the
following options:
(a) Return the dog and receive a full refund of the purchase price; OR (b) Retain the dog and receive a 50% refund of the purchase
price.
If registerable, the seller shall provide at the time of sale: the breeder's name and address, the name and registration number of the
dam and sire, and the name and address of the pedigree registry organization where the dam and sire are registered.
STATES THAT CARRY THE PUPPY LEMON LAW:
- ARKANSAS
- ARIZONIA
- CALIFORNIA
- CONNECTICUT
- DELEWARE
- FLORIDA
- ILLINOIS
- INDIANA
- MAINE
- MINNESOTA
- MASSACHUSETTS
- NEVADA
- NEW HAMPSHIRE
- NEW JERSEY
- NEW YORK
- OHIO
- PENNSYLVANIA
- RHODE ISLAND
- SOUTH CAROLINA
- VIRGINIA
- VERMONT
- WISCONSIN