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KS Notice 78-0308 Kansas Retailers' Sales Tax 1978-03-08

Is a charge for grooming a pet subject to Kansas sales tax, and is there any exception?

Short answer: Yes. Under a 1977 amendment to K.S.A. 79-3606(p), pet shop operators and others who perform pet grooming services must collect and remit Kansas sales tax on the gross receipts from those charges. The one exception is grooming of animals or pets being held for resale by a registered retailer — to honor that exemption, the groomer must obtain a resale exemption certificate from the party claiming it.

Apply this to your situation

This page answers the general question as of 1978. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1978
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 providing general public guidance, not a private ruling issued to one taxpayer, dated March 8, 1978; the prior-notices index and filename identify it as Notice 78-0308. It does not have the force of law, and the statutory subsection reference reflects the law as amended in 1977 and may have been renumbered or changed since; confirm current law before relying on it. 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

The Department told pet shop operators that pet grooming had become a taxable service.

The 1977 Legislature passed Senate Bill No. 49 (Chapter 337 of the 1977 Session Laws), which amended K.S.A. 79-3606(p). As a result, pet shop operators and other individuals who perform pet grooming services must collect and remit Kansas sales tax on the gross receipts from their grooming charges.

There is one exception: sales tax does not apply to grooming services rendered to animals or pets being held for resale by a registered retailer. To honor that exemption, the groomer must secure a resale exemption certificate from the party claiming it.

The notice enclosed an application for a Sales Tax Certificate of Registration for groomers not already registered, and told those already registered to disregard it.

What this means for you

If you groomed pets for the public in Kansas, you needed to be registered and to charge sales tax on your grooming fees. The only grooming you could do tax-free was for a registered retailer's resale inventory — for example, grooming an animal a pet store was preparing to sell — and only if you got a resale exemption certificate to document it.

Common questions

Q: When did pet grooming become taxable in Kansas?
A: Under 1977 Senate Bill No. 49 (Chapter 337 of the 1977 Session Laws), amending K.S.A. 79-3606(p); this notice announcing it is dated March 8, 1978.

Q: Is any grooming exempt?
A: Yes — grooming of animals or pets being held for resale by a registered retailer, if the groomer secures a resale exemption certificate from the party claiming the exemption.

Q: What did a groomer who wasn't registered need to do?
A: Complete the enclosed application for a Sales Tax Certificate of Registration and return it to the Department; already-registered groomers could disregard the notice.

Citations and references

  • K.S.A. 79-3606(p), as amended by 1977 Senate Bill No. 49 (Chapter 337 of the 1977 Session Laws) — subjects pet grooming services to Kansas sales tax.

Subject

Sales Tax on Pet Grooming Services

Source

Original ruling text

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:

              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 exemption.

  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.

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

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