Is custom slaughtering and processing of an animal for the owner's own use exempt from Kansas sales tax?

Plain-English summary

Kansas Notice 24-12 explains a sales tax exemption created by 2024 House Bill 2098, which amended K.S.A. 79-3606 (the list of Kansas sales tax exemptions) to add subsection (rrrr). The exemption covers "custom" meat processing done for the animal's owner. Specifically, it exempts all sales of the services of slaughtering, butchering, custom cutting, dressing, processing, and packaging of an animal for human consumption when:

• the animal is delivered or furnished by a customer who owns it, and
• the resulting meat or poultry is for that customer's own use or consumption.

The exemption applies to sales of these services occurring on or after July 1, 2024. To claim it, the customer completes Form ST-64, Custom Meat Processing Exemption Certificate, and gives it to the service provider.

Later change: This notice was replaced and superseded by Notice 25-01, issued after 2025 House Bill 2275. Notice 25-01 covers the same exemption but reflects that House Bill 2275 removed the requirement to provide the exemption certificate. If you are looking at current law, rely on Notice 25-01.

What this means for you

Farmers and individuals having their own animal processed

• If you own the animal and the meat is for your own use, the custom slaughtering, cutting, dressing, processing, and packaging services are exempt from Kansas sales tax as of July 1, 2024.
• Under this notice, you claimed the exemption by giving the processor a completed Form ST-64, Custom Meat Processing Exemption Certificate. (Notice 25-01 later reflected that the certificate requirement was removed by 2025 House Bill 2275.)

Custom meat processors

• Do not charge sales tax on qualifying custom processing of a customer's own animal for the customer's own consumption.

Common questions

What services are exempt? Slaughtering, butchering, custom cutting, dressing, processing, and packaging of an animal for human consumption.

When does the animal qualify? When the customer owns the animal and the meat or poultry is for that customer's own use or consumption.

When did it take effect? For sales of these services on or after July 1, 2024.

Is this notice still current? It was superseded by Notice 25-01, which reflects that 2025 House Bill 2275 removed the exemption-certificate requirement.

Citations and references

• House Bill 2098 (2024) -- Section 5 added the custom animal-processing sales tax exemption.
• K.S.A. 79-3606 -- Kansas sales tax exemptions; new subsection (rrrr) exempts custom slaughtering and processing of a customer's own animal for the customer's own consumption, effective July 1, 2024.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 24-12

Original ruling text

Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                      NOTICE 24-12

         CUSTOM PROCESSING OF CERTAIN ANIMALS FOR HUMAN CONSUMPTION

                                      (JULY 1, 2024)

  During the 2024 Legislative Session House Bill 2098 was passed and signed into law.

Section 5 of the Bill amends K.S.A. 79-3606, which provides for exemptions from sales tax.
Section 5 is amended to add new subsection (rrrr), which provides an exemption for the custom
processing of certain animals for human consumption.

   After amendment, K.S.A. 79-3606 will provide, in subsection (rrrr), an exemption from sales

tax for:

         (rrrr) all sales of the services of slaughtering, butchering, custom cutting,
   dressing, processing and packaging of an animal for human consumption when the
   animal is delivered or furnished by a customer that owns the animal and such meat or
   poultry is for use or consumption by such customer;

   The new exemption will be in effect for all sales of services occurring on or after July 1,

2024.

   To claim the exemption, the customer should complete a form ST-64 Custom Meat

Processing Exemption Certificate and provide it to the service provider. The Certificate is
available through the Department's website at: www.ksrevenue.gov.

                                 TAXPAYER ASSISTANCE

  Additional copies of this notice, forms or publications are available from our website,

www.ksrevenue.gov. If you have questions about this Notice, please contact:

                              Taxpayer Assistance Center
                             Kansas Department of Revenue
                             Scott Office Building, 1st Floor
                                    120 SE 10th Ave
                                     P. O. Box 3506
                                Topeka, KS 66601-3506
                                  Phone: 785-368-8222
                                   Fax: 785-291-3614