It is the responsibility of the seller to collect and pay sales tax, based on the prevailing state’s requirements.

The following general guidelines may or may not be current or accurate.


Louisiana and Texas

Generally, no sales tax on horses or livestock.



Sales tax of 6% applies to horses sold in Florida. However, if sale by original breeder, or horse is breeding stock, no sales tax applies, and if a licensed ICC carrier delivers horse to purchaser outside the state, no sales tax is required by Florida.



Sales tax is 6%. Exemptions for breeding stock, horses less than 2 years old sold by non-residents, or horses sold in interstate commerce (delivered out of state by a licensed ICC carrier). Horses purchased for resale are also exempt; but taxpayer must provide a valid, executed Kentucky Sales and Use Tax certificate.



Sales tax of 6% required on all racing stock or racing potential except those delivered via ICC carrier to purchaser outside the state.


New York

Sales tax of 4% with exemption for horses less than 24 months of age and eligible for registration with the Jockey Club.


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