Usually you get an account with the department of revenue for your state and the city you are in may charge tax also. There should be a list in your city what you need to do for starting a business. You can also ask your CPA. In most states the law is that sales tax is required on all live animal sales.

I am in the state of Missouri.

Yes, your state requires you to collect sales tax on all puppy/dog sales or you will be liable for uncollected taxes.

http://www.humanesociety.org/news/press_releases/2010/09/missouri_puppy_mills_potential_tax_fraud_092310.html

I checked with a tax consulant, and hobby breeders in MO are not subject to sales tax.

if a hobby shoe breeder becomes a business, they will need to get licenses & bonded, and charge sales taxes on each puppy or dog they sell.

I do not live in MO but you may want to check what qualifies hobby status in MO. Did you not just have that bad law passed and it had anyone with 3 intact females between 6month and 10 years and breeds for purpose of selling is a commercial breeder. I don't know how you could differentiate with this wording for show or hobby breeders, since we don't keep all our offspring.

13) "Hobby or show breeder", a noncommercial breeder who breeds dogs or cats with the primary purpose of exhibiting or showing dogs or cats, improving the breed or selling the dogs or cats, and having no more than ten intact females. Such breeder shall be classified as a hobby or show breeder if such person only sells animals to other breeders or to individuals;

http://www.animallaw.info/statutes/stusmost273_010_405.htm

From the same area it appears to contradict both could sell to individuals and or other breeders.

8) "Commercial breeder", a person, other than a hobby or show breeder, engaged in the business of breeding animals for sale or for exchange in return for a consideration, and who harbors more than three intact females for the primary purpose of breeding animals for sale;

On the hobby one possibility is primary purpose of "or selling the dogs or cats"

I thinkth this state is trying to create loop holes hence anyone with 3 intact female and breeding is a commercial breeder

Intact female", with respect to a dog, refers to a female dog between the ages of six months and ten years of age which is capable of being bred; and with respect to a cat, refers to a female cat between the ages of six months and eight years which is capable of being bred

So if I have 3 girls I breed for show and keep two females each from them- at age 6 months I am two dogs shy of being a commercial breeder.

I just called animal care in MO for you. Yes, you have to charge sales tax on puppy sales if you are hobby breeder or commercial breeder it doesnt matter.

Anything else you are confused about?