Are pet massage, pet sitting, dog walking, and pet taxi services subject to Kansas sales tax?

Plain-English summary

A pet-services business asked the Department how Kansas sales tax applies to several services it offers: animal massage, pet sitting/dog walking, and a "pet taxi" service. The Department addressed each:

• Canine and equine massage (full therapeutic body massage on a client's dog or horse) — Not taxable. The Department noted that grooming, haircuts, nail trimming, flea dips, and bathing are taxable when performed on pets, but a massage falls outside that category and is a nontaxable service.
• Pet sitting and dog walking (feeding, walking, potty breaks, cleaning litter boxes) — Not taxable. These are care-related services. But the business must pay sales tax on the items it buys to provide the service (collars, leads, harnesses, scoops).
• Pet taxi (transporting a client's pet to a veterinarian or groomer) — Not taxable. Again, the business must pay sales tax on supplies it buys for the service (disinfectant to clean the vehicle, mats, rugs, towels).

The theme: these hands-on pet-care and transportation services aren't taxable, but the provider is the final consumer of the tangible goods it uses to deliver them, so it owes sales tax on those purchases.

What this means for you

Pet-care businesses (sitters, walkers, massage, transport)

Your massage, sitting, walking, and transport services generally aren't subject to Kansas sales tax. But watch the line: grooming, bathing, nail trimming, and flea dips are taxable pet services. And you owe sales tax on the supplies and equipment you buy to run the service — you can't buy them for resale.

Pet owners

You typically won't be charged sales tax for pet sitting, dog walking, animal massage, or pet transport — but grooming and bathing are taxable.

Common questions

Q: Is animal massage taxable in Kansas?
A: No. The Department ruled therapeutic massage of a dog or horse is a nontaxable service, unlike grooming or bathing.

Q: Are pet sitting and dog walking taxable?
A: No — they are care-related services and are not taxable. But the provider pays sales tax on items like collars, leads, harnesses, and scoops used to provide them.

Q: Is "pet taxi" transportation taxable?
A: No. Transporting a pet to a vet or groomer is not taxable, though supplies (disinfectant, mats, towels) bought for the service are taxable to the provider.

Q: Which pet services are taxable?
A: The Department listed grooming, haircuts, trimming nails, flea dips, and bathing as taxable services when performed on pets.

Citations and references

• The ruling does not cite a specific statute section. The Department applied its established treatment of pet services — grooming, haircuts, nail trimming, flea dips, and bathing are taxable, while massage, pet sitting, dog walking, and pet transport are nontaxable services — and noted the provider owes sales tax on the tangible items it buys to perform the nontaxable services.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: P-2010-001

Original ruling text

Private Letter Ruling

Body:

Office of Policy & Research

March 22, 2010

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Dear XXXXXXXX:

We wish to acknowledge receipt of your recent letter regarding the application of Kansas Retailers’ Sales tax. You inquired regarding services provided through your business.

Canine and equine massage at client’s location performing full therapeutic body massage on the owner’s dog or horse.
Answer: The following activities are examples of services the Department of Revenue has held as taxable when performed on pets: grooming, haircuts, trimming nails, flea dips and bathing. A massage performed on a dog or horse would be not be included in this category and is a nontaxable service.

Pet sitting and dog walking. Providing care for pets at clients home including feeding, walking, letting them out for potty breaks, cleaning litter boxes, etc.
Answer: The services you describe of feeding, walking, and watching pets are care related services and are not taxable. You would be required to pay sales tax on any items you purchase to provide this service such as collars, leads, harnesses, scoops, etc.

Pet taxi service involves transporting a client’s pet to a veterinarian or groomer.
Answer: The service of transporting a pet from a home to an appointment is not taxable. You would be required to pay sales tax on any items you purchase to provide this service such as disinfectant to clean your vehicle or mats, rugs, towels used in the vehicle.

This private letter ruling is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to make an accurate determination by the department, this ruling is null and void. This private letter ruling will be revoked in the future by operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or a published revenue ruling, that materially affects this private letter ruling.

Sincerely,

Jack Smith
Policy and Research

Date Composed: 03/23/2010 Date Modified: 03/23/2010

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