Is the sale of puppies ordinary income?

Yes, the sale of puppies can be considered ordinary income if it is conducted as part of a business activity. If an individual breeds dogs with the intention of selling them for profit, the income generated from these sales would typically be subject to ordinary income tax. However, if the sale is infrequent or from a personal pet, it might be treated differently for tax purposes. It's important to consult with a tax professional for specific circumstances.