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Guide, hearing, or service dogs, and products and services necessary for their care, may be sold exempt from sales tax. This bulletin discusses:
how to make an exempt sale.
A person may make a purchase of a guide, hearing, or service dog, or products and services necessary for the dog's care, exempt from tax if the person:
A person with a disability means any person with a physical or medical impairment resulting from an anatomical, physiological or neurological condition which prevents the exercise of a normal bodily function, or which is demonstrable by medically accepted clinical or laboratory diagnostic techniques.
A guide dog is any dog that is trained to and used to aid a person who is blind.
A hearing dog is any dog that is trained to and used to aid a person with a hearing impairment.
A service dog is any dog that is trained to and used to aid:
a person who is unable to move about without the use of a wheelchair or without the aid of a prosthetic device.
Eligible persons may purchase a guide, hearing, or service dog exempt from sales tax. In addition, the following products and services may be sold exempt from sales tax:
For a more complete listing of tax exempt items, see TSB-M-95(10)S, Guide, Hearing and Service Dogs.
An eligible person may purchase a guide, hearing or service dog, or other eligible products and services, exempt from sales tax by issuing the seller a completed Form-ST-860, Exemption Certificate for Purchases Relating to Guide, Hearing, and Service Dogs, at the time of purchase, or no later than 90 days after the purchase. (Note: Form ST-860 is not required to purchase exempt veterinarian services.)
If the customer will be purchasing from the same business more than once, the customer may check the Blanket Certificate box on Form ST-860 to cover all future purchases of eligible products or services from that business. A blanket certificate allows the customer to make purchases exempt from sales tax without completing a new exemption certificate each time a purchase is made.
Sales to family members, a shopping service, volunteers, or others who are shopping for or on behalf of a person with a disability are also exempt. The customer must give the seller Form ST-860 signed by the person making the purchase, but completed in the name of the person with a disability.
Tax Law: Section 1115(s)
TSB-M-95(10)S, Guide, Hearing and Service Dogs