Buying and Selling Dogs, Cats, and Other Nonfood Animals (Publication 122)
Additional Information

Regulations

• 1587 Animal Life, Feed, Drugs and Medicines
• 1595 Occasional Sales—Sale of a Business—Business Reorganization

Sales and Use Tax Law sections (Revenue and Taxation Code)

• 6010.40 “Sale” and “purchase”; pet adoptions

Publications

• 18 Nonprofit Organizations
• 36 Veterinarians
• 51 Resource Guide to Free Tax Products and Services for Small Businesses
• 66 Agricultural Industry
• 70 Understanding Your Rights as a California Taxpayer
• 73 Your California Seller’s Permit
• 103 Sales for Resale