New York Laws
Article 26-A - Care of Animals by Pet Dealers
400 - Definitions.

(a) Any breeder who sells or offers to sell directly to the consumer
fewer than twenty-five animals per year that are born and raised on the
breeder's residential premises;
* (b) Any municipal pound or shelter dedicated to the care of unwanted
animals which makes such animals available for adoption whether or not a
fee for such adoption is charged, established and maintained pursuant to
subdivision one of section one hundred fourteen of this chapter;
* NB Effective until December 15, 2024
* (b) Any municipal pound or shelter dedicated to the care of unwanted
animals which makes such animals available for adoption whether or not a
fee for such adoption is charged, established and maintained pursuant to
subdivision one of section one hundred fourteen of this chapter;
* NB Effective December 15, 2024 until December 15, 2025
* (b) Any municipal pound or shelter dedicated to the care of unwanted
animals which makes such animals available for adoption whether or not a
fee for such adoption is charged, established and maintained pursuant to
subdivision one of section one hundred fourteen of this chapter, and
that is duly licensed as an animal shelter pursuant to article
twenty-six-C of this chapter;
* NB Effective December 15, 2025
* (c) Any duly incorporated society for the prevention of cruelty to
animals, duly incorporated humane society, duly incorporated animal
protective association or other duly incorporated animal adoption or
animal rescue organization dedicated to the care of unwanted animals
which makes such animals available for adoption whether or not a fee for
such adoption is charged that is exempt from taxes pursuant to paragraph
(3) of subsection (c) of section 501 of the federal Internal Revenue
Code, 26 U.S.C. 501, or any subsequent corresponding sections of the
federal Internal Revenue Code, as from time to time amended, that is
registered with the department pursuant to section four hundred eight of
this article; and
* NB Effective until December 15, 2024
* (c) Any duly incorporated society for the prevention of cruelty to
animals, duly incorporated humane society, duly incorporated animal
protective association or other duly incorporated animal adoption or
animal rescue organization dedicated to the care of unwanted animals
which makes such animals available for adoption whether or not a fee for
such adoption is charged that is exempt from taxes pursuant to paragraph
(3) of subsection (c) of section 501 of the federal Internal Revenue
Code, 26 U.S.C. 501, or any subsequent corresponding sections of the
federal Internal Revenue Code, as from time to time amended, that is
registered with the department pursuant to section four hundred eight of
this article; and
* NB Effective December 15, 2024 until December 15, 2025
* (c) Any duly incorporated society for the prevention of cruelty to
animals, duly incorporated humane society, duly incorporated animal
protective association or other duly incorporated animal adoption or
animal rescue organization dedicated to the care of unwanted animals

which makes such animals available for adoption whether or not a fee for
such adoption is charged that is exempt from taxes pursuant to paragraph
(3) of subsection (c) of section 501 of the federal Internal Revenue
Code, 26 U.S.C. 501, or any subsequent corresponding sections of the
federal Internal Revenue Code, as from time to time amended, that is
duly licensed as an animal shelter pursuant to article twenty-six-C of
this chapter; and
* NB Effective December 15, 2025
* (d) Any public authority providing shelter services for the care of
unwanted animals or its subsidiary that is wholly created for the sole
purpose of providing such services.
* NB There are 2 par (d)'s
* (d) Any retail pet shop as defined in subdivision eight of section
seven hundred fifty-two of the general business law.
* NB Effective December 15, 2024
* NB There are 2 par (d)'s

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