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Kansas Taxes Pet Adoption Fees...Fleas Optional

  • Jun 18, 2012 | Susan McLain

 Kansas Rules Pet Adoption Taxable

Update 8.22.2017: Revenue Ruling 19-2012-01 was repealed. the pet adoption fees described below are exempt from Kansas sales tax.

In a recent revenue ruling on pet and animal adoption fees, the state of Kansas states, “Animal adoption fees are subject to Kansas retailers’ sales tax.”

Animal adoption fees are considered taxable regardless of “…whether it is designated an adoption fee, a placement fee, a minimum donation to the shelter, or something similar.”  In addition, any required charges or fees such as vaccination fees, spaying or neutering, examinations and de-worming are all considered taxable “…unless the fee is optional.”

To further clarify this section of the tax code, the ruling states,

Please note that when a veterinarian charges a pet owner for vaccinations, spaying or neutering, health examinations, or deworming, the charges are not subject to Kansas sales tax. However, these amounts are taxable when a pet is being sold and the charges are included as part of a lump-sum charge for the pet or are separately billed as line-item charges. This is because the charges are part of the "purchase price" or "total consideration" that the buyer pays for the pet whether the costs are includes as part of a lump-sum charge for the pet or are billed as separate line-item charges.

There is no exemption for sales by a nonprofit animal.

Kansas Department of Revenue Ruling 19-2012-01 is effective July 1, 2012.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”