Services in connection with grooming of animals and pets.
Kansas Retailers’ Sales Tax
TO: Pet Shop
Operators March 8, 1978
FROM: Kansas Department of Revenue
SUBJECT: Services in Connection with Grooming of Animals
and Pets are Subject to Kansas Sales Tax
The 1977 Legislature enacted Senate Bill No. 49, now Chapter 337 of the 1977 Session Laws, which made a number of changes affecting transactions subject to Kansas sales tax. Included in this legislation is an amendment to KSA 79-3606 (p) which affects pet shop operators doing business within Kansas.
Pet shop operators and other individuals who perform pet grooming services are now required to collect and remit Kansas sales tax on the gross receipts received from charges for those services with the following exception:
1. The sales tax would not apply to services rendered to animals or pets which are being held for resale by a registered retailer. When an individual claims an exemption from sales tax for those services, the pet shop operator or individual performing grooming services must secure a resale exemption certificate from the party claiming the
For your convenience, an application form for obtaining a Sales Tax Certificate of Registrations enclosed with this notice. The form should be completed and returned to the Kansas Department of Revenue in the enclosed envelop. If you are already registered with the Department of Revenue for collecting and remitting Kansas sales tax, please disregard this notice.
Should you have any questions relative to the application of sales tax t pet grooming services of the enclosed application form, please address your inquiries to the Kansas Department of Revenue, Sales and Excise Tax Bureau, Topeka, Kansas 66625 or call 913/296-2461.
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