(a) 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;
(b) is registered with the department pursuant to section four hundred
eight of the agriculture and markets law;
(c) is not affiliated with, or housed on the premises of a breeder or
broker that does not obtain dogs, cats or rabbits from a breeder or
broker in exchange for payment or compensation; and
(d) does not resell dogs, cats or rabbits obtained from a breeder or
broker or provide payment or compensation to such breeder or broker.
2. This section shall not prohibit a retail pet shop from receiving a
reasonable rental fee for space to showcase dogs, cats or rabbits for
adoption at such retail pet shop.
* NB Effective December 15, 2024