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#2. THE SALE OF PUPPIES IS TAXABLE INCOME IN OHIO! Let me repeat that THE SALE OF PUPPIES IN THE STATE OF OHIO IS A TAXABLE INCOME!
To report someone for not paying taxes on the sell of their puppies:
send an email to:
send a letter to:
The Ohio Department of Taxation
4485 Northland Ridge Boulevard
Columbus, Ohio 43229
There is a form you can down load on the Ohio Dept. of Tax website to make sure they get all the information they need to prosecute someone. Go to
REMEMBER you can do this TOTALLY anonymous!
The Ohio sales tax applies to sales of tangible personal property made in this state. The use tax applies to the storage, use, or consumption of tangible personal property in Ohio. Prior to H.B. 95, the Ohio sales tax statutes did not contain a definition of "tangible personal property." Effective July 1, 2003, a new R.C. 5739.01(YY) was added to the sales tax chapter. That section provides:
**A PUPPY IS TANGIBLE**
"Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. For purposes of this chapter and Chapter 5741, of the Revised Code, "tangible personal property" includes motor vehicles, electricity, water, gas, steam, and prewritten computer software.
#3. ANYONE who breeds in the state of Ohio must hold a Kennel License!
Ohio Revised Code, section 955.02, a kennel owner is a "person, partnership, firm, company, or corporation professionally engaged in the business of breeding dogs for hunting or sale." When a person breeds dogs avowedly as a hobby, "but permits sales to become such a factor that he advertises for sale" the breeding activity and dogs, that person "is professionally engaged in the business of dog breeding" and must be registered as a kennel.
In the state of Ohio if you have more then 4 dogs you will be forced to buy a Kennel License. If you buy a Kennel License they will force you to get a vendor's license. This law went into affect in July 2009.
#4. You do need a vendor's license to sell puppies - even if you sell just 1 litter a year. I called the Ohio Department of Tax and they are cracking down on people selling puppies and not paying sales tax. You are more then welcome to call them at 1-888-405-4039 to verify ANY of the information I have listed above!
*** I was told by Ohio Department of Tax that ALL complaints / tips submitted will be researched. Ohio is cracking down on people not paying sales and use tax and one of their targets are people selling puppies.