Notice

Notice Number:12-15
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Revocation of Revenue Ruling 19-2012-01
Keywords:
Approval Date:07/19/2012


Body:
KANSAS DEPARTMENT OF REVENUE
OFFICE OF POLICY & RESEARCH
Notice 12-15

Retailers’ Sales Tax

Revocation of Revenue Ruling 19-2012-01

July 19, 2012


Revenue Ruling 19-2012-01, dated June 15, 2012, has been revoked. Revenue Ruling 19-2012-01 stated that animal adoption fees charged by animal shelters are subject to retailers’ sales tax.

The sale of a pet is considered the sale of tangible personal property, subject to Kansas sales tax. However, a fee charged by an animal shelter that is a not-for-profit entity to adopt an animal from the shelter, the fee to cover costs associated with preparing the animal for adoption, such as vaccinations, deworming, spaying or neutering, health examinations, will not be considered a purchase of the animal and such fee is not subject to sales tax.
Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.org. If you have questions about income tax, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614




Date Composed: 07/20/2012 Date Modified: 07/20/2012