Yes Lime Sulfur is either illegal or banned in many states for horticultural uses. I know i’ve still been able to purchase it at certain Bonsai shows/conventions in CA. However, you can also buy it for bathing dogs and essentially it’s the same thing. One important thing to note is the strength or percentage/concentration of lime sulfur in the dog bath. Generally when sold for dog bath, it’s sold in a higher concentration compared to when sold for Bonsai. You may likely need to add a specific amount of water when using the lime sulfur on jin/share or as a dormant spray.