http://www.businesswire.com/portal/site/google/?ndmViewId=news_view&newsId=20080407006075&newsLang=en

http://tinyurl.com/5rw2vv

Sales of Dogs, Cats, and Other Animals are Taxable

SACRAMENTO, Calif.--(BUSINESS WIRE)--The Board of Equalization today
announced that pet associations and pet and feed stores will be
receiving letters reminding pet sellers that they may be required to
report and pay sales tax on their pet sales.

If you are in the business of selling dogs, cats or other animals that
are considered non-food animals in California, you need to register with
the BOE. Non-food animals are animals commonly kept as pets or
companions and are not sold for human consumption.

The need for a permit and to report and pay sales tax to BOE applies to
pet stores and individual breeders if they make more than two sales of
pets or other non-food animals in a twelve-month period. The number of
sales is measured by each individual sale, not by the number of animals
sold or by litters.

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