Form Pub. Ks-1550 - Kansas Business Taxes For The Agrcultural Industry Page 17
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32D
F
R
U
. Semitrailers such
The same law provides that a work-site utility vehicle
ESIGNED FOR
ARM AND
ANCH
SE
that is equipped with a bed or cargo box for hauling
as grain, flatbed, dump, tank, and van are designed to
materials, is included within the definition of farm
allow for farm and ranch work. When the buyer certifies
machinery and equipment or aquaculture machinery and
that the purchase of these types of trailers will only be
equipment (K.S.A. 7903606(t)). To qualify for the farm
used in farming and ranching, the purchase is exempt
machinery and equipment exemption from Kansas
from sales and use taxes. Converter gears that are
retailers’ sales tax, the following must apply:
utilized to facilitate the transport of farm trailers would
also be exempt as farm machinery.
1) The purchase must be of a work-site utility vehicle,
as defined above, that is equipped with a bed or
All Terrain Vehicles (ATVs)
cargo box for hauling materials, or for repair or
replacement parts therefor, or services performed
ATVs are often used on a farm or ranch, however,
in the repair or maintenance thereon; and,
ATVs are not farm machinery and equipment and are
2) The work-site utility vehicle must be used only in
therefore subject to Kansas sales or use taxes
farming, ranching, aquaculture production, farm
(illustrated by the use tax example on page 21). An ATV
and ranch work for hire, operation of a feed lot,
is defined as:
nursery or for Christmas tree farming; and,
3) The retailer must retain in its records an
Any motorized nonhighway vehicle 48 inches
Agricultural Exemption Certificate (ST-28F)
or less in width, having a dry weight of 1,000
completed by the purchaser. As an alternative to
pounds or less, traveling on three or more low-
the Agriculture Exemption Certificate, the
pressure tires, having a seat designed to be
purchaser may certify in writing on a copy of the
straddled by the operator. As used in this
invoice or sales ticket to be retained by the seller
subsection, low-pressure tire means any
that the work-site utility vehicle will be used only in
pneumatic tire six inches or more in width,
farming, ranching or aquaculture production.
designed for use on wheels with rim diameter of
12 inches or less, and utilizing an operating
pressure of 10 pounds per square inch or less
VETERINARIAN SERVICES
as recommended by the vehicle manufacturer.
(Emphasis added).
Medical services provided by veterinarians are not
subject to sales tax, whether the animal is a pet or an
Like the vehicle itself, accessories for an ATV are
agricultural animal (defined on page 4). Because the
also taxable.
medical services are not taxed, a veterinarian must pay
sales tax on all equipment and medical supplies used
A box blade that can be pulled by all
in the practice, except for those items used by the
terrain vehicles and garden tractors and
veterinarian in the professional treatment of animals
is used to level dirt and gravel driveways
raised for human consumption or for producing dairy
and for the removal of snow is taxable.
products. The latter may be purchased by a veterinarian
exempt from sales tax with a completed Veterinarian
Work-Site Utility Vehicles
Exemption Certificate (Form ST-28V). This certificate is
available from our web site.
The sale of a “work-site utility vehicle” that is equipped
with a bed or cargo box for hauling materials may be
Vaccines for pets are subject to sales or
use tax when they are purchased by a
purchased exempt from sales tax under the farm
veterinarian. Vaccines for livestock
machinery and equipment sales tax exemption.
intended for resale or breeding are
exempt when purchased by a veterinarian with a
K.S.A. 8-126 to defines a work-site utility vehicle as:
completed Veterinarian Exemption Certificate (ST-28V).
‘‘Work-site utility vehicle’’ means any motor
The medical service of vaccinating an animal (pet or
vehicle which is not less than 48 inches in width,
agricultural animal) is not taxable.
has an overall length, including the bumper, of
not more than 135 inches, has an unladen weight,
The drugs and pharmaceuticals dispensed by a
including fuel and fluids, of more than 800
veterinarian pursuant to a prescription order are exempt
pounds and is equipped with four or more
regardless of whether the animal is an agricultural animal
low pressure tires, a steering wheel and
or a pet or pleasure animal (K.S.A. 79-3606(p)).
bench or bucket-type seating allowing at
least two people to sit side-by-side, and may
Boarding services for animals are not subject to sales
be equipped with a bed or cargo box for hauling
tax since this service is not enumerated in the law as a
materials. (Emphasis added).
taxable service.
17
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