Pet Adoption Fees Subject to Tax in Kansas

Tuesday, June 19th, 2012

 
 
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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.


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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.

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