Questions for the Revenue Department (cont.)


bandaging materials, gauze sponges, scrub, alcohol, and staples that are used to place the IV catheter? No, see questions #9 and #12. You should charge tax on the total bill, but there is no reason to itemize


more charges on billings than you do currently. Te difference will be the calculation of sales tax added to the final billing amount due.


18. Are there official specific sales tax forms that are re- quired to be filled out by a clinic? Yes, a couple of exam- ples are the resale certificates (see question #9) and the Kentucky Sales and Use Tax Return (Form 51A102). However, the Department encourages the use of its EFile System as a convenient way to electronically re- port and pay each reporting period. Please go to https:// revenue.ky.gov/Collections/Documents/E-file%20 Quick%20Start%20Guide.pdf to establish a user ac- count for electronic filing.


19. At health department sponsored rabies clinics, is this taxable and 6% on service when acting as an agent for the government? Or would we be considered a contractor? Based upon the fact that veterinarians participating in these clinics perform the services and charge for the shots, the charges are subject to the 6% sales tax.


20. How can I be moved from paying quarterly to monthly? You may contact the Sales and Use Tax Di- vision directly at 502-564-5170 or send an email to KRCWebResponseSalesTax@ky.gov.


21. Will this tax be imposed on boarding facilities that do not provide veterinary services? Yes, the new legislation also lists pet care boarding services as one of the new


services subject to the 6% sales tax. Tese services will be taxable when provided by veterinarians as well as by other types of service providers.


22. Now that veterinarian services will be taxable from 7/1/18 forward, what is the tax treatment for laboratory services provided and charged to veterinarians, which they will use to provide veterinarian services to their clients? Since these laboratory services are also in the category of veterinarian services, charges for the services should also include KY sales tax billed to the veterinarian. Te exempt resale provisions under KRS 139.260 apply only to the resale of tangible personal property and digital property.


23. Is sales tax paid by the veterinarian when charges are billed to the client or collected from the client? General- ly, businesses operate on an accrual basis by reporting on the sales tax return gross receipts charged for the month in which the sales transaction occurs even if full payment has not been received. Veterinarians should continue reporting their sales on the accrual basis just as they reported their retail sales prior to 7/1/18. See KY Regulation 103 KAR 31:011 for further detail (http://www.lrc.ky.gov/kar/103/031/011.htm).


For more information and monitor for updated informa- tion, www.taxanswers.ky.gov 


Tim Bennett, Director, Division of Sales & Use Tax, Office of Sales and Excise Taxes, Kentucky Department of Revenue, Finance and Administration Cabinet, 501 High Street, Station 67, P O Box 181, Frankfort, Kentucky 40602, Phone: (502) 564-6828 or email at Tim.Bennett@ky.gov


Leishmaniasis and GRRAND Dogs


Leishmaniasis is a disease rarely seen in Kentucky. However, under certain circumstances, veterinarians in the Com- monwealth could run across it. Such are the circumstances presented by the importation of dogs by GRRAND (Gold-


en Retriever Rescue & Adoption of Needy Dogs), a rescue organization in Louisville, KY. Leishmaniasis requires a vector, the sand fly, for transmission. Tus, though even human infection is possible, it is extremely rare in Kentucky under normal conditions. However, recently GRRAND has imported dogs from Turkey, where this disease is prev- alent.


According to Merck Manual, manifestations include cutaneous, mucosal, and visceral syndromes. Cutaneous leish- maniasis causes painless chronic skin lesions ranging from nodules to large ulcers that can persist for months to years but eventually heal. Mucosal leishmaniasis affects nasopharyngeal tissues and can cause gross mutilation of the nose and palate. Visceral leishmaniasis causes irregular fever, hepatosplenomegaly, pancytopenia, and polyclonal hypergam- maglobulinemia with high mortality in untreated patients.


We offer this information so that, should a Kentucky veterinarian be presented with a case showing such clinical signs and laboratory results, he/she might keep leishmaniasis in the differential diagnostic list. 


6 KVMA News


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