Bill > HB376

This bill would: 1. Exempt small animal veterinary services from sales and use tax after October 1, 2020. 2. Exempt pet adoption fees from sales and use tax and require the Department of Revenue to report on the total amount of this exemption annually. 3. Authorize the Department of Revenue to share information about the pet adoption fee exemption with the Legislative Research Commission. 4. Take effect on August 1, 2020. The key terms in this bill are "sales and use tax" (a tax on retail sales and certain services) and "pet adoption fees" (fees paid to adopt an animal from a local government animal shelter or nonprofit animal welfare organization). The context is that the Kentucky legislature is seeking to provide tax relief for small animal veterinary services and pet adoptions.