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

Purchasing pets from out-of-state

If you purchase a pet or other nonfood animal from outside California, you are generally liable for use tax on your purchase. If you hold a seller’s permit, you must pay use tax under “Purchases Subject to Use Tax” of your sales and use tax return in a timely manner. If you do not hold a permit with us, you may report and pay your use tax on an out-of-state purchase by entering the transaction on your annual California state income tax return. You can also report your purchase(s) subject to use tax on our website at www.cdtfa.ca.gov by selecting Make a Payment/Prepayment, and then select Pay use tax for one-time purchases from out-of-state retailer. Once you have registered, you can pay any use tax due by filing your return. You can also register to report use tax in person at any of the CDTFA offices. Please contact our Customer Service Center for assistance at 1‑800‑400‑7115  (TTY:711).

Purchasing food for pets or other nonfood animals

If you sell pets, other nonfood animals, and breeding stock, you may purchase their food without tax by issuing a resale certificate to the vendor at the time of the purchase. Conversely, purchases of food for pets or other nonfood animals that are not held by you for sale in the regular course of business are subject to sales or use tax.

Purchasing drugs or medicines for pets or other nonfood animals

Sales of drugs or medicines for pets or other nonfood animals are subject to tax, regardless whether or not the animals are being held for sale in the regular course of business. These drugs or medicines can be administered orally, hypodermically, topically or externally as injections, implants, drenches, repellents, or pour-ons to pets or other nonfood animals. See Regulation 1587(c)(1) for more information.

However, tax does not apply to the sale or use of such drugs or medicines when added to feed or drinking water for pets or nonfood animals held for sale. If you buy drugs or medicines which are mixed with the feed or drinking water of pets or other nonfood animals for resale, you may issue an exemption certificate to the vendor. See Regulation 1587(d)(2)(C).

Purchases of pet care or nonfood animal supplies

When you purchase pet care and animal-related products such as tack, cages, kennels, bedding, and pet supplies, they are taxable. If you purchase these items from out-of-state without tax, you must report and pay use tax to the CDTFA on your purchase.