NY S01360

Imposes a mandatory 12% surcharge on pet dealers for all animal sales, including ancillary products purchased on the date of sale.

Defines "pet dealer" as anyone selling more than nine animals per year for profit, with exemptions for breeders selling fewer than 25 animals annually from residential premises and incorporated humane societies.

Establishes the "New York animal shelter and wildlife rehabilitator account" to receive surcharge revenues, with funds distributed as 75% to animal shelters, 20% to licensed wildlife rehabilitators, and 5% for administrative costs.

Designates a non-governmental animal protection organization, selected by the comptroller and commissioner of agriculture and markets, to administer the account.

Takes effect 60 days after becoming law, with regulatory authority granted for implementation.