26RS HB 241

Actions

Last Action	01/08/26: to Committee on Committees (H)
Title	AN ACT relating to the exemption of certain animal services from sales and use tax.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	181
Sponsor	R. White
Summary of Original Version	Amend KRS 139.470 to exempt from sales and use tax pet adoption fees and certain small veterinarian service fees charged by local government animal shelters and nonprofit animal welfare organizations; apply to transactions on or after August 1, 2026.
Index Headings of Original Version	Effective Dates, Delayed - Sales and use tax, certain spay, neuter, vaccination, and adoption fees, exemption, August 1, 2026 Taxation - Sales and use tax, certain pet spay, neuter, vaccination, and adoption fees, exemption Taxation, Sales And Use - Certain pet spay, neuter, vaccination, and adoption fees, exemption Veterinarians - Sales and use tax, certain pet spay, neuter, vaccination, and adoption fees, exemption Pets And Service Animals - Sales and use tax, certain pet spay, neuter, vaccination, and adoption fees, exemption Charitable And Nonprofit Organizations - Sales and use tax, certain pet spay, neuter, vaccination, and adoption fees, exemption Local Mandate - Sales and use tax, certain spay, neuter, vaccination, and adoption fees, exemption, August 1, 2026