Kansas Taxes Pet Adoption Fees...Fleas Optional
- Sales Tax News
- Jun 18, 2012 | Susan McLain
Update 8.22.2017: Revenue Ruling 19-2012-01 was repealed.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.