Bill
Bill > HB241
KY HB241
KY HB241AN ACT relating to the exemption of certain animal services from sales and use tax.
summary
Introduced
01/08/2026
01/08/2026
In Committee
01/15/2026
01/15/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
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.
AI Summary
This bill amends Kentucky Revised Statutes (KRS) 139.470 to exempt certain animal services and adoption fees from sales and use tax, meaning these transactions will no longer be subject to this tax. Specifically, it exempts fees for small animal veterinarian services related to spaying, neutering, or vaccinating animals when these services are provided by local government animal shelters or nonprofit animal welfare organizations, or by veterinarians volunteering or contracted with these organizations. Additionally, it exempts the transfer or adoption fees for pets adopted from these same types of organizations. This exemption will take effect for transactions occurring on or after August 1, 2026.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
to Appropriations & Revenue (H) (on 01/15/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.legislature.ky.gov/record/26RS/hb241.html |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb241/orig_bill.pdf |
| Local Mandate Fiscal Impact | https://apps.legislature.ky.gov/recorddocuments/note/26RS/hb241/LM.pdf |
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