Information Guide

Identifying Information:Animal Breeders & Kennels Tability Guide
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Animal Breeders & Kennels Tability Guide
Keywords:Animal Breeders, Kennels, Dogs, Dog breeders pets, pet sales, Cats, breeders
Effective Date:11/18/2019


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Animal Breeders, Kennel Operators
Taxability Information Guide

The taxability of sales and purchases of tangible personal property and labor services by companies or individuals in the Breeding and Kennel Operating Industry are summarized below. This list is not all-inclusive.


Purchases by Animal Breeders, Kennel Operators

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’ compensating 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 retailers’ 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.


Warranty or service agreements for tangible personal property such as computers, printers, copiers and security equipment.
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 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
Advertising as in newspapers, radio, or television.
Exempt
Professional services such as legal or accounting services.
Exempt
Canned software, 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 is software developed for a single end user.
Exempt
Software or databases accessed via the internet and not installed on owned or leased computers or servers.
Exempt
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
Security cameras, mirrors, security tags, tag detachers, countertop deactivators, all other security
equipment.
Taxable
Security systems monitoring service.
Exempt
Cleaning services (except when applying products such as wax, scotch guard, etc), plant watering and care.
Exempt
Janitorial supplies such as vacuums, carpet cleaners, sweepers, scrubbers, floor waxers, rags, and toiletries.
Taxable
Trash removal, shredding services.
Exempt
Linen services.
Taxable
Pest control materials and supplies.
Taxable

Sales by Breeders / Kennel Operators
Note: Kansas tax applies to the “gross receipts” from the sale of taxable goods or services in Kansas. Gross receipts include amounts collected from the customer such as charges billed for freight, delivery or special handling. Sales made from a fixed location are taxed at the rate of the fixed location. Deliveries made to customers within the State of Kansas are subject to the tax rate where the delivery is made. Deliveries and shipments to another state may be subject to the other state's tax.


The taxability of sales of tangible personal property and labor services by Breeders and Kennel Operators is summarized below. This list is not all inclusive.
*Sales/rentals to entities with proper exemption certificates provided are exempt from sales tax. Ensure the exemption
Sales
Taxable or Exempt
Sales of tangible personal property, included but not limited to, sale of animals, toys, beds, clothes, leashes, crates, grooming supplies, urns, memorial markers and plaques. (including freight, shipping and delivery charges).
Taxable
Sales of animals for the following uses: family pet, hunting, racing, show, pleasure, therapy, comfort, or service.
Taxable
Charges for grooming services such as haircuts, bathing, nail trimming, and flea dips.
Taxable
Sales of animals used exclusively for breeding stock.
Exempt
Sales of animals previously used as breeding stock.
Taxable
Boarding fees.
Exempt
Charges for services such as but not limited to: engraving, glass etching, and gift wrapping.
Taxable
Gift Cards or Certificates.
Exempt
Animal training classes.
Exempt
Cremation fees
Exempt
Pet care services at client's location such as feeding, exercising and animal waste removal.
Exempt


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Date Composed: 11/18/2019 Date Modified: 11/18/2019