I am writing to inquire about weather you charge  sales tax on the sale of the potbellied pig and it’s feed when sold? I would also like to know if there is a tax on livestock feed and livestock when it is sold. Thank you.

Answer:

If the pig is sold by the person who raised it, there would be no sales tax. If the pig is sold by someone other than the grower, the sale would be subject to sales tax.

Sales of livestock feed are taxable unless the purchaser is a person who has been granted a Tennessee Agricultural Certificate of Exemption as a farmer or the purchaser is a veterinarian making purchases for use in the veterinarian’s practice. Persons who raise livestock animals as a hobby and are not in the business of farming would most probably not qualify for the exemption.

John Harvey, Taxpayer and Vehicle Services Division

Any opinion from tax law or regulations given herein is believed to be a correct interpretation. However, the opinions cannot constitute a revenue or letter ruling pursuant to the provisions of Tenn. Code Ann. Sect.

67-1-109.

The following discussion compares the suitability of keeping a particular breed of pig -

the Minature Potbellied Pig – as a housepet in residential areas with the suitability of

keeping cats or dogs for the same purpose and in similar surroundings.

The criteria used for comparison are the size of the aninials, human health considerations

in terms of risk of animal to human transmission of disease, disposition of the animals,

shelter needs, exercise needs, and the role of these animals in human allergic syndromes.

 In the United States, the miniature potbelly pig is commonly referred to as the

Vietnamese Potbelly, the Chinese Potbelly, or the Asian Potbelly. Two different

scientific names are used Sus scrofajubatus Muller or Sus scrofa bittatus.

SIZE

 A “farm hog”, or non-domesticated pig, raised for food consumption, weighs in the range

of 400 to 900 pounds. In comparison a full-grown potbelly will generally weigh less than

95 pounds, stand less than 18 inches at the shoulders, and be less than 30 inches in length.

 The standard for the breed set by the North American Potbellied Pig Association for pigs

is a maximum height of 18 inches at the shoulders and a maximum weight of 95 pounds.

An unusually large potbelly at full-growth, even if overfed, will be less than 200 pounds,

stand less than 20 inches at the withers and be less than 40 inches long.

Clearly, the potbelly is larger than any domestic cat and smaller than the large to giant

breeds of dogs. (e.g. The Great Dane, St. Bernard, Newfoundland, Mastiff, and

Rotweiller.) The minimum standard height for the tallest dog breed, the Akita, is 32″,

and the average height is 30 to 40 inches. The weight of the heaviest dog, the Old

English Mastiff, averages 240 – 340 pounds.

Because of the more compact body build of a potbelly pig, it is a fair comparison to say

that the potbelly is smaller in stature than moderate to large dogs (e.g. Retrievers, Setters,

Shepherds and Collie.) although they are equal in weight to some of the larger dog

breeds. Perhaps the best overall comparison in size is to a large basset hound.

Therefore, in comparison to dogs, the potbelly is equally suitable to be a house-pet

in a residential area by the criterion of size.

DISPOSITION

The pig is an animal of prey, whereas; dogs and cats are predators. Both cats and”dogs

will attack other species of animals, including their own, as a part of their natural instinct.

Pigs, as prey animals, are non-aggressive by nature. Their first instinct is to retreat (run)

rather than attack.

Due to many different factors I will now be charging a fee of $30.00 for my private phone consultation’s regarding your zoning case. Because each and every case is so different one strategy will not work for every case.

Most cases take at least one hour consultation to discuss every aspect and go over what strategy will work best for your particular case. There are also times when there needs to be more than one call so the second call will be ½ price. This way it will not be so costly for you.

 When you consider the thousands of dollars that is charged by attorneys I feel that this fee is more than fair to help with the rising cost of providing this service. After all this is one of your beloved family members that we are working together to keep from being kicked out of their loving home.

 I am sorry that this has happened, but unfortunately I too am struggling in these times of uncertainty. All my costs for running this service have skyrocketed just like everything else has and I apologize for needing to do this.  I have provided this service free to potbellied pigs and their families for over 17 years now so it really makes me feel bad that this has happened.

First place a call to me to set up an appointment and you can pay by PayPal

I am looking forward to continuing on my quest to save homes for the Glorified Potbellied Pig.

Please use the Pay Pal button below.

 Thank You for your continued support.

 Rebecca DiNolfi

International Zoning Consultant

I was hoping not to have to contact you on this issue again, but since
the city has elected to drag my wife and I through the legal system in
an attempt to force us to give up our beloved potbelly Ludwig, I am
asking once again for your support in difficult times. Since there was
no activity on the citys part from the time we obtained legal counsel
in October until March this year, we had hoped the city of Livonia had
decided to leave Ludwig alone. Unfortunately, it seems they were only
biding their time.

Becki and I were both served with arraignment notices about a month
ago. Since then, our attorney, a passionate animal advocate named Matt
Savich (one of only five lawyers in all of Michigan who actually
specializes in animal defense) has been trying to get the city to define
exactly what it is they are finally charging us with. Up until now,
they have listed at least seven different charges, none of which really
applied to our situation. This past Monday, Becki and I went to court
and the city was compelled to give its official charge. It would appear
that they have reverted back to their original charge: Ludwig is
livestock (their definition specifically mentions “animals used for food
or fiber”) and is prohibited in a residential district. I dont have
the exact language in my hands just yet. I have asked our attorney to
fax me a copy of the actual language of the charges so that I might pass
them on to interested parties.

While I am waiting for this information, I wonder if any of you could
suggest sources of information new and old that might help me to
assemble a cogent and effective description of the differences between
potbellied pigs and the pigs that are raised as livestock. I know, I
know… the answer seems obvious to those of us that own potbellies:
these are private pets not kept for food or fiber! However, I know you
all also know the seriousness of this charge and the confusion that can
swirl around legal proceedings involving these animals. Our lawyer has
specifically requested this information because he knows his
effectiveness in this case will depend heavily upon his ability to
clearly and concisely draw the line between Ludwig and livestock.

If you have any other ideas related to our situation, please share them
with us. We can not express enough our appreciation of your support in
the past and we hope you will be willing to continue to help us now.
Thank you!

Sincerely,
Curt Peters

I would like to add because they were unable to have other pets due to alergies. I made the recomendation that they get a perscription from their doctor to have Ludwig and they won their case this way.

*****************************************************************************
Ive been trying to get out the door for over an hour to go buy a carrier
and get to the bank. Finally made it to the front door and the phone rang
again. It was Victoria Braggs in GA. Screaming WE WON! It was a 4 to 1
vote. The chairman kept asking if they wanted pig pens in their neighbors
yards. One of the members riding down later on the elevator with Victoria
said, who cares if my neighbors have a pet pig in their backyard. They first
said 1 pig per acre and Carol Ann said she only had a half acre so they
voted one pig per household. Not the best but a victory. Victoria said
everyone stood and cheered in the room. Even those there for other reasons.
Victoria said she ended her speech with “Please dont be pighead? Please
vote for these pigs and oinks to you all.” Everyone cracked up and started
cheering. The chairman was told he would not be voted back in next term.
That he was too pig headed.

She will be sending me a copy of the zoning when it is completed and signed
into affect. Also it is to be on the news at 5 pm and she is going to tape
it and send me a copy. Im so happy for Burp. She gets to stay in her home.
Chalk one up for the good guys……..

****************************************************************
Lana Hollenback
The Anchor Holds

______________________________________________

>Months of preperation and anxiety, many long distance calls, much
support and it is finally over.
We had two board member forum. I was SO nervous. I did like you said
Becky. Dresses niced, prepared the material, a squeaky nervous delivery
and a lot of tact and class. It took all I could muster. But we did
it!
The vet had a family emergency couldn come. Cathy decided that Pedro may
be in jeporday so she bagged. Bob couldnt come. All my team mates were
gone. I was frightened. Terri Wheeland came and she sat with me and spoke
on my behalf. $ backdoor neighbors were concerned about their gardens.
That was their only defense. I had an answer to every question. Im so
proud. Im so exhausted and elated.
I hit them with the allergy report first. I figured what ever they>heard
first would be prominent in their minds. It worked. I killed the ugly
neighbors with kindness when verbally attacked about them getting >under
the fence The board cautioned me to continue to be a responsible pet
owner.
Im so glad it is over. I get my fee back. I will get a letter
within 45 days saying the board approved. 30 days after reciept of that
letter, anyone has the right to appeal it to court. After that 30 days
Im home free. The cantankerous neighbor behind me was concerned about
the poop smell. I laughed at myself all day thinking lady does yours
smell pretty? Stupid thoughts kept me going. Thank you both so very, very
much for all of your help and support.
Thank you to the network chain for pitching in.
I so enjoyed meeting Terri. I have met some of the nicest people and
making new friends has been a joy. She invited me to a convention in
March. I dont have to work so Im going to think about it. I have
learned so much about piggys and love the learning process.
7:15 am is to early to call and tell you the news. I knew you would be
anxious to hear.
Do keep in touch and maybe I will get to see you and meet some of the
other folks in March.
To both of you, my haertfelt thanks. beth

Pig owners went hog wild after the City Council voted 3 to 2
Tuesday to allow potbellied pigs as pets.
Among those celebrating was Cher Houston, who now gets to keep
her pet pig, Mu Shu, at her Anaheim home. “Shes part of the family,”
Houston said of the pig, who has been her companion for nearly seven years.
Houston and other proponents from the pig rescue and placement
group Pigs Without Partners had lobbied city officials to recognize
potbellied pigs as pets rather than farm animals.
Councilman Bob Zemel opposed changing the rules, which had
banned farm animals from properties smaller than 1 acre.
“This is going to create more regulations onto existing laws
that the taxpayers simply cant afford,” he said. “Our resources are better
spent fighting crime than swine.”
But Councilman Tom Tait said he thinks the ordinance is a good
compromise because “it allows good owners to keep their pigs. If a person
violates [the rules], theyll lose that privilege.”
The council had twice postponed action on whether to adopt the
new law, which allows pigs on properties smaller than 1 acre if the animals
are spayed or neutered and are vaccinated against various communicable
diseases.
The council next week will consider further regulations that
would require pig owners to pay a fee to cover the cost of code-enforcement
inspections and require a concrete surface for pig areas.
Houston and Mu Shu were thrust into the spotlight in July after
a neighbor complained to city code enforcement officials about Mu Shus
odor. Houston was ordered to get rid of the pig.
Earlier Tuesday, Houston and Mu Shu–wearing faux pearls around
her thick, bristly neck–had joined other pig owners and pets at a rally
across from City Hall to draw attention to their plight if the animals were
banished.
“Theyd be instantly homeless,” said Kelley Moon of Pigs Without
Partners, who brought her pet, Penelope. Because pigs are intelligent and
sociable by nature, removing them from their homes would be traumatic, she
said.
Moon, who lives in Azusa, said there are an estimated 100 to 200
potbellied pigs living in Anaheim, but owners are keeping them in hiding for
fear of having them taken away.
“Were representing all the voices of pet owners in Anaheim who
are afraid to come forward,” she said.
Copyright 1998 Los Angeles Times. All Rights Reserved

Search the archives of the Los Angeles Times for similar
stories about:
PIGS, PETS, ANAHEIM (CA) — ORDINANCES. You will not be charged
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By GREG COFFEY Staff Writer

TELFORD – The borough council is one step closer to replacing an ordinance that bans pigs from being kept as pets.
Council members voted unanimously Monday night to advertise” an ordinance that would allow two potbellied pigs per single family, detached home.
If adopted, the ordinance would replace one enacted in the 1960s, which banned pigs from the borough.
The proposed ordinance comes about 15 months after a family that owns two pigs

moved into the borough. Before the family moved in, borough officials told family members the pigs would be no problem. After neighbors com- plained, citing the 1960s ordinance, the council voted the pigs could stay.
The new ordinance would limit the size of pigs to 175 pounds and 25 inches in height at the shoulde11. Pigs would be required to be fenced in, vaccinated, spayed or neutered, and tattooed for identification. Owners would be required to show documentation from a licensed veterinarian that “the pig is indeed a potbellied pig.
-

Greg Coffey can be reached at gcoffey@phillyburbs.com.