I asked a long time breeder out in CA that I know who sells at least ten or more puppies per year and she told me she has been collecting sales tax on in state sales for years. She says there is only one good thing about it, it allows her to buy her dog food wholesale, and she feeds raw. Bonnie http://www.fancitoypoodles.com<http://www.fancitoypoodles.com/> http://petakillsanimals.com<http://petakillsanimals.com/> Only God can perform Miracles, Groomers only try!