Ezel / Tax Rulings / KS
KS Notice 12-15 Kansas Retailers' Sales Tax 2012-07-19

Are animal shelter adoption fees subject to Kansas sales tax?

Short answer: Kansas Notice 12-15 (July 19, 2012) revokes Revenue Ruling 19-2012-01, dated June 15, 2012, which had stated that animal adoption fees charged by animal shelters are subject to retailers' sales tax. The notice clarifies that the sale of a pet is the sale of tangible personal property and is subject to Kansas sales tax. However, a fee charged by a not-for-profit animal shelter to adopt an animal -- a fee that covers costs associated with preparing the animal for adoption, such as vaccinations, deworming, spaying or neutering, and health examinations -- is not considered a purchase of the animal and is not subject to sales tax.

Apply this to your situation

This page answers the general question as of 2012. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2012
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice: public guidance the Department issues to explain Kansas tax law, most often a newly enacted statute. It states the Department's general interpretation and administration of the law; it does not have the force of law and is not a private ruling issued to any one taxpayer. It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Kansas Notice 12-15 (July 19, 2012) revokes Revenue Ruling 19-2012-01 (dated June 15, 2012), which had stated that animal adoption fees charged by animal shelters are subject to retailers' sales tax.

The corrected position:

  • The sale of a pet is the sale of tangible personal property and is subject to Kansas sales tax.
  • But a fee charged by a not-for-profit animal shelter to adopt an animal -- a fee covering the costs of preparing the animal for adoption (vaccinations, deworming, spaying or neutering, health examinations) -- is not considered a purchase of the animal and is not subject to sales tax.

What this means for you

Not-for-profit animal shelters

  • Adoption fees that cover the cost of preparing an animal for adoption (vaccinations, deworming, spay/neuter, health exams) are not subject to Kansas sales tax.

Pet sellers and the public

  • An outright sale of a pet is a taxable sale of tangible personal property.

Tax preparers and advisors

  • Distinguish a nonprofit shelter's adoption fee (not taxable) from a taxable sale of a pet; Revenue Ruling 19-2012-01 to the contrary is revoked.

Common questions

Are nonprofit animal shelter adoption fees taxable? No -- Notice 12-15 says such adoption fees are not subject to sales tax.

Is selling a pet taxable? Yes -- the sale of a pet is a taxable sale of tangible personal property.

What does the adoption fee cover? Costs of preparing the animal for adoption, such as vaccinations, deworming, spaying or neutering, and health examinations.

What happened to Revenue Ruling 19-2012-01? It was revoked; it had incorrectly said adoption fees were taxable.

Citations and references

  • Revenue Ruling 19-2012-01 (dated June 15, 2012) -- stated that animal shelter adoption fees are subject to retailers' sales tax; revoked by Notice 12-15.
  • The sale of a pet is a taxable sale of tangible personal property; a not-for-profit shelter's adoption fee covering preparation costs is not.

Source

Original ruling text

Policy & Research Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 www.ksrevenue.org
Nick Jordan, Secretary Department of Revenue Sam Brownback, Governor
Richard Cram, Director

                                      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
                                  Fax: 785-291-3614

Get today's answer for your situation

You just read a 2012 ruling on this question. Ezel checks current Kansas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.