Notice

Notice Number:Services in connection with grooming of animals and pets.
Tax Type:Kansas Retailers’ Sales Tax
Brief Description:Pet Grooming
Keywords:
Effective Date:03/08/1978


Body:
NOTICE

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:



Date Composed: 10/06/1997 Date Modified: 10/10/2001