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.
 
 
Department of Revenue
Taxpayer Services
Bonham Building
1379 Blountstown Highway
Tallahassee, FL 32304 2716