Kansas Business Tax on Veterinary Services
Veterinary practices in Kansas are subject to specific sales and use tax rules. Below is a summary to help you understand which services and items are taxable - and which are not.
| Service/Item | Tax Status | Details |
|---|---|---|
| Veterinary medical services | X Not Taxed | Includes diagnosis, treatment, and vaccinations for both pets and livestock |
| Prescription Medications | X Not Taxed | Exempt with a valid veterinary prescription |
| Livestock production drugs | X Not Taxed | Must be for livestock or dairy and require a completed exemption form (ST-28-V) |
Exempt from Sales Tax
Subject to Sales Tax
| Service/Item | Tax Status | Details |
|---|---|---|
| Nonprescription items | + Taxed | Vitamins, supplements, ointments, pet food, etc. |
| Grooming, boarding, and pet sitting | + Taxed | Considered taxable ancillary services |
| Medical Supplies and equipment | + Taxed | Includes syringes, instruments, and other practice-use items |
Exemption Certificate (ST‑28V)
Veterinarians purchasing medications or supplies for livestock or dairy use may qualify for tax exemption by completing the ST‑28V form (Veterinarian Exemption Certificate).
Key Resources
- Kansas Sales Tax Guide for Veterinarians (Pub KS-1550)
- Sales & Use Tax Manual (Pub KS-1510)
- ST‑28V Exemption Certificate Form (PDF)
Have questions about applying tax, collecting it from clients, or filing exemption forms?
Contact the Kansas Department of Revenue