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

Also relevant to:Adoptive or foster parent

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Plain-English 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.

Source: OpenStates · fetched January 15, 2026

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