AN ACT relating to the exemption of certain animal services from sales and use tax.

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.

Introduced: January 8, 2026

Last action: January 15, 2026

To Appropriations & Revenue (H)

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This bill would remove Kentucky sales and use tax from pet adoption fees and certain small veterinary service fees charged by government animal shelters and nonprofit animal welfare organizations. The change would take effect for transactions on or after August 1, 2026. Who it may affect: people adopting pets from animal shelters or using veterinary services offered by nonprofit animal welfare organizations, as well as the shelters and organizations providing those services.

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