Washington DOR Issues Guidance Clarifying Tax Obligations for Dog Breeders

The Washington Department of Revenue (DOR) has published guidance explaining existing tax obligations for dog breeding businesses. The guide clarifies that dog breeders must register with the department and collect retail sales tax on dog sales to consumers, with the tax rate based on delivery location, while sales to pet stores or other breeders with valid reseller permits are subject to wholesaling business and occupation tax instead. [Wash. Dept of Revenue, Industry Guide - Dog Breeders, 03/01/26]

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