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

Regulations

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

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

• Revenue and Taxation Code 6010.40, "Sale" and "purchase"; pet adoptions

Publications

• Publication 18, Nonprofit Organizations
• Publication 36, Veterinarians
• Publication 51, Doing Business in California – What You Need to Know
• Publication 66, Agricultural Industry
• Publication 70, Understanding Your Rights as a California Taxpayer
• Publication 73, Your California Seller's Permit
• Publication 103, Sales for Resale

Revision July 2018