Pet Adoption Fees Subject to Tax in Kansas

Tuesday, June 19th, 2012

 
 
Share
Link
Kansas
General

The Kansas Department of Revenue recently issued guidance regarding the taxability of pet adoption fees (Kan. Rev. Rul. No. 19-2012-01 (Dept. of Revenue Jun. 15, 2012)). In Kansas, the sale of a pet is considered to be the sale of taxable tangible personal property. Therefore, any fees paid as part of the sale are subject to tax. This is true regardless of whether the fee is designated as an adoption fee, a placement fee, or a minimum donation to the animal shelter. If the fee is required in consideration for the purchase of the pet, it is subject to tax.

Although charges made by a veterinarian to a pet owner for vaccinations, spaying or neutering, health examinations, or deworming are not generally subject to tax in Kansas (Kan. Stat. Ann. sec. 79-3603), such charges are taxable if they are included as part of the "purchase price" of the pet, regardless of whether such charges are separately stated. However, if such services are optional and are not required in order to purchase the pet, the charges for these services are exempt from tax.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Colorado Waives Penalties for Notice and Reporting...

Monday, February 19th, 2018 -The Colorado Department of Revenue (DOR) released a publication stating that it has agreed to waive penalties ...

Maryland Sales Tax Holiday for Energy Efficient...

Friday, February 16th, 2018 -The Maryland sales tax holiday for energy efficient appliances runs from Saturday, February 17, 2018, at 12:01...

Dental Prostheses Exempt in Michigan

Wednesday, February 14th, 2018 -The Michigan Department of Treasury recently released a publication describing the retroactive exemption for d...

Taxability of Amusement Devices and Video Games in...

Monday, February 12th, 2018 -The Wisconsin Department of Revenue has released guidance addressing the taxability of video games and amuseme...

Video Streaming Subscriptions Taxable in Texas

Friday, February 9th, 2018 -The Texas Comptroller of Public Accounts recently ruled that video streaming and add-on services are taxable a...

Moratorium on Medical Devise Excise Tax Extended Two More...

Wednesday, February 7th, 2018 -The United States Congress extended the moratorium on the Medical Device Excise Tax (MDET) for another two yea...