HB241

Kentucky HB241 exempts certain animal services from sales and use tax.

Kentucky HB241 amends the state's sales and use tax law to exclude gross receipts from charges for small animal veterinarian services to spay, neuter, or vaccinate an animal. These services must be charged by either a local government animal shelter or nonprofit animal welfare organization to an individual, or by a veterinarian providing services to such organizations. The exemption applies to transactions occurring on or after August 1, 2026.