Keldrew Ranch Sales Tax Information

TEXAS SALES TAX INFORATION

In brief summary, the Texas Comptroller of Public Accounts sales tax policy reads as follows:

  • Breeders or other persons who sell pets in the regular course of business are required to obtain a sales tax permit, collect sales tax and submit the tax proceeds to the State of Texas.
  • Sales tax is due upon pickup or delivery of a taxable item (i.e puppy or dog) in Texas.
  • If a puppy or dog is shipped to an alternate state upon which delivery is taken, the purchase is not subject to Texas sales tax.
  • There is a sales tax exemption found in the Texas Administrative Code Rule 3.296 which is specific to "work animals" exclusively used.  Specific to dogs, this includes: 

  1.  The production of food for human consumption or other agricultural products held for sale in the regular course of business. Examples: plow animals or sheep dogs. 
  2. The aiding of handicapped individuals or the performance of protective services, providing that the animal has been professionally trained for that specific purpose.  Examples:  Service, seeing, hearing, response, guard, & rescue.

  • The exemption does not include and as per the rule specifically states: "Work animals" shall not include animals raised, trained, or held as pets or for sport or show. 


For additional information & reference:

Texas Administrative Rule 3.296 - click here

Texas Sales and Use Tax Details - click here

Keldrew Ranch Texas Sales and Use Permit Number: 3-20445-1093-4



image24