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AZ SB1539

AZ SB1539
Animal breeders; dogs; cats; taxes


summary

Introduced
02/02/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

Fifty-seventh Legislature - Second Regular Session (2026)

Bill Summary

AN ACT amending title 44, chapter 11, arizona revised statutes, by adding article 2.1; relating to business regulations.

AI Summary

This bill requires breeders of dogs and cats, referred to as "domestic companion animals," to pay transaction privilege tax, which is a sales tax, on their sales. Before selling an animal, breeders must provide the buyer with a valid health certificate from a licensed veterinarian and maintain safe indoor and outdoor living conditions for the animals, as outlined in another section of law. The bill also mandates that breeders use safe breeding practices and make efforts to find humane homes for their animals or, if necessary, have them euthanized. Violating these provisions can result in a civil penalty of up to $1,000 per offense. The bill defines a "breeder" as anyone who breeds and raises domestic companion animals specifically for sale, including "hobby breeders" who produce two or more litters per year. A "consumer or purchaser" is defined as someone buying an animal for personal use, not for resale, and "domestic companion animal" refers to domesticated dogs or cats kept as pets, excluding livestock.

Committee Categories

Agriculture and Natural Resources, Budget and Finance

Sponsors (1)

Last Action

Senate Natural Resources (13:30:00 2/17/2026 SHR 1) (on 02/17/2026)

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