Information Guide

Identifying Information:PET STORES/PET SUPPLY STORES/PET CARE SERVICES SELF-AUDIT FACT SHEET
Tax Type:Kansas Retailers' Sales Tax
Brief Description:PET STORES/PET SUPPLY STORES/PET CARE SERVICES SELF-AUDIT FACT SHEET
Keywords:
Approval Date:12/16/2011


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES
PET STORES/PET SUPPLY STORES/PET CARE SERVICES
SELF-AUDIT FACT SHEET

Pet Stores/Pet Supply Stores/Pet Care Services


The taxability of sales and purchases of tangible personal property and labor services by pet stores/pet supply stores and pet care services are summarized below. This list is not all-inclusive.

Purchases by Pet Stores/Pet Supply Stores/Pet Care Service Industries:
Kansas sales or compensating use tax applies to those purchases identified or designated as taxable in the chart below. The applicable Kansas sales or Kansas consumers’ use tax must be paid to the vendor or accrued and remitted directly to the Kansas Department of Revenue. Purchases from Kansas vendors may be reported using the retailer’s sales tax return. Purchases from outside this state which are delivered to this state are to be reported on the Kansas consumers compensating use tax return.

Purchases
Items purchased for resale or rental, including freight or delivery charges.Exempt
Freight or delivery charges, billed by the vendor, on purchases subject to sales/use tax.Taxable
Equipment and fixtures used for grooming services such as shears, clippers, scissors, muzzles, shampoo stations, hair dryers, towels, etc.Taxable
Purchases of animals used as breeding stock. Exempt
Fees charged for stud and veterinarian services. Exempt
Food, supplies and equipment purchased for use when providing dog training and/or boarding services for animals.Taxable
Consumable items used in grooming services such as blades, shampoo, flea dip, sprays, etc.Exempt
Food, flea control, vaccinations, drugs, and collars (if sold with the animal) provided for animals that will be sold. Exempt
Merchandise withdrawn from resale inventory for store use or consumption (except for consumable items provided for animals being sold and used in grooming services). Taxable
Shelving, display racks, shopping carts & baskets, checkout counters, storage cabinets, display cases, bins, boxes, bar code scanners, cash registers, cash register supplies, etc.Taxable
Paper bags, plastic bags, wire, ties, tape, bubble wrap, gift boxes and gift wrap and other materials to be used for items sold. Exempt
Knives, staplers, wire cutters, gloves, safety glasses, hard hats, back support belts. Taxable
Janitorial supplies such as vacuums, carpet cleaners, sweepers, scrubbers, floor waxers, rags, toiletries, etc.Taxable
Equipment such as but not limited to forklifts, pallet trucks, lift trucks, motor vehicles, hydraulic equipment, conveyors, dollies, ladders, batteries and chargers, fans, dock plates, etc. including the charges for repair and/or maintaining said equipment. Taxable
Office supplies, such as, paper, pens, pencils, labels, calculators, etc.Taxable
Furniture and fixtures, including but not limited to: desks, lights, tables, chairs, shelving, plants, planters, artwork, signs, etc. Taxable
Laptop and desktop computers, copiers, printers, fax machines, calculators and other similar equipment. Taxable
Canned Software and software upgrades and labor services to modify, alter, update or maintain software. Taxable
Customized software, software upgrades and labor services to modify, alter, update or maintain customized software - "customized" software = software developed for a single end user. Exempt
Newspaper and magazine subscriptions, reference books and materials, forms, printed matter (including promotional brochures, etc.), business cards, notepads, etc.Taxable
Lease or rental of any tangible personal property - copier, fax, vehicle. Taxable
Labor services on original construction of a new building or facility. Exempt
Labor services for repairs, maintenance and remodeling of existing commercial buildings or facilities.Taxable
Parts and labor services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, etc. Taxable
Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc. Taxable
Security cameras, mirrors, security tags, tag detachers, countertop deactivators, all other security equipment. Taxable

Purchases continued
Security systems monitoring service Exempt
Cleaning services (except when applying chemicals such as wax, scotch guard, etc), plant watering and care.Exempt
Advertising as in newspapers, radio, television, etc.Exempt
Professional services such as legal or accounting services.Exempt
Break room supplies such as microwaves, refrigerators, tables, chairs, paper products, etc.Taxable
Tangible property to be given away or donated. (Items that are given away or donated to a tax exempt entity are not subject to sales tax). Taxable
Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks, balloons, stickers, pens and candy. Taxable
Trash removal, shredding services Exempt
Linen servicesTaxable
Pest control materials and suppliesTaxable
Promotional items including but not limited to calendars, mugs, and items of clothing.Taxable
Printed materials such as catalogs and flyers distributed directly to customers at the store or mailed directly to customers or prospective customers through mailing or delivery service. Taxable
Printed materials provided to a newspaper or other publication that is to be included as an insert in the newspaper or publication that is to be sold at retail. Exempt
Signs, banners or posters purchased from an outside printer or the costs of all materials if produced by the store. Taxable
Exterior building or parking lot signage, including charges for parts and labor for repairs and maintenance. Taxable



The taxability of sales of tangible personal property and labor services by pet stores/pet supply stores and pet care services is summarized below. This list is not all inclusive. The applicable sales tax must be collected unless the purchaser provides a properly completed exemption certificate*.

Sales
Sales of tangible personal property (including freight, shipping and delivery charges). Taxable
Charges for grooming services such as haircuts, bathing, nail trimming, flea dips, etc.Taxable
Boarding fees.Exempt
Charges for services such as but not limited to: engraving, glass etching, gift wrapping, etc. Taxable
Gift Cards or Certificates.Exempt
Dog training classes.Exempt


* Sales/rentals to exempt entities with proper exemption certificates provided are exempt from sales tax. Ensure the exemption certificates are retained to substantiate all non-taxed transactions.

Note: Kansas tax applies to the “gross receipts” from the sale of taxable goods or services in Kansas. Gross receipts include any amounts collected from the customer including any charges billed for freight, delivery or special handling.



Date Composed: 12/16/2011 Date Modified: 01/03/2012