Are breeders who sell animals as pets required to register with the Illinois Department of Revenue?

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Breeders who sell animals as pets must register with the Illinois Department of Revenue (IDOR). Those who are required must collect tax on the sale of the animals and remit the tax to IDOR. Pet breeders who sell animals for resale must register as a reseller with IDOR. There is no charge to register.

To register your business you may choose one of the following options:

• Register electronically using MyTax Illinois.
• Complete and mail  Form REG-1, Illinois Business Registration Application.
• Visit a regional office.

To help breeders comply with the law, IDOR offers the following guidance:

• Tax is due when the animal is sold to a purchaser who will keep it as a pet.
• Tax is due if an animal is picked up at the breeder's Illinois facility, even if it will be immediately taken out of state. However, tax is not due if the seller is obligated, under the terms of an agreement with the purchaser, to make physical delivery of the animal from a point in Illinois to a point outside Illinois, not to be returned to Illinois, provided that the delivery is actually made.
• Tax is not due when the sale is to a pet store because the transaction is considered a sale for resale (tax is due from the pet store on the sale to the final purchaser). However, the breeder must document this transaction as exempt from tax by obtaining a properly completed Form CRT-61, from the pet store.
• Tax is not due if the sale is to another pet breeder who is in the business of breeding animals for the purpose of breeding and sale of offspring because the transaction is considered a sale for resale. However, the breeder, must document this transaction as exempt from tax by obtaining a properly completed Form CRT-61, from the pet breeder who purchases the animal.
  
  

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