Musannaf Ibn Abi Shayba 35:186

Waki’ narrated to us, from Isra’il, from ‘Abd al-Karim, from Qays ibn Hubtar, from Ibn ‘Abbas, from the Prophet (peace be upon him), who said: "The price of a dog, the dowry of a prostitute, and the price of wine are unlawful." And he mentioned that Abu Hanifah permitted the price of a dog.