To: Rebecca DiNolfi
From: Florida Department of Revenue
The Department has received your email asking if sales tax would apply to pet
food and to the sale of potbellied pigs.
The sale of food for pets such as dogs, cats, birds, fish, circus animals, and
zoo animals is taxable.
There is a specific exemption from sales tax if an animal is classified as
livestock. The term livestock is defined in Section 212.02(29), F.S., and
includes all animals of the equine, bovine, or swine class, including goats,
sheep, mules, horses, hogs, cattle, ostriches, and other grazing animals raised
for commercial purposes. If the potbellied pig is being
sold as a pet to the consumer, it would not be for commercial purposes and the
sale would be taxable.
Thanks for the opportunity to respond to your inquiry. This response is based
upon the facts and circumstances of your specific situation as presented and is
not an official statement or opinion of this Department but, instead, represents
the opinion of the writer. If you would like an official binding statement on
these issues, you may file a written request for a Technical Assistance
Advisement by following the provisions of Rule 12-11, F.A.C., which is available
online at
http://taxlaw.state.fl.us/all_search_fc2.asp?req=12-11.*&s=1. The request
for Technical Assistance Advisement should be sent to Technical Assistance and
Dispute Resolution, Department of Revenue,
P. O. Box 7443, Tallahassee, Florida 32314-7443.
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following address:
Department of Revenue
Taxpayer Services
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1379 Blountstown Highway
Tallahassee, FL 32304 2716