The progress in developing the microelectromechanical system (MEMS) heater-based SnO2 gas sensors was hindered by the subsequent heat treatment of the tin oxide (SnO2), nevertheless it is required to obtain excellent sensor characteristics. During the sintering process, the MEMS heater and the contact electrodes can be degraded at such a high temperature, which could reduce the sensor response and reliability. In this research, we presented a process of preheating the printed SnO2 sensing layer on top of a sacrificial bridge-type ZnO layer at such a high temperature, followed by transferring it onto the contact electrodes of sensor device by selective etching of the sacrificial ZnO layer. Therefore, the sensor device was not exposed to the high sintering temperature. The SnO2 gas sensor fabricated by the transfer process exhibited a rectangular sensing curve behavior with a rapid response of 52 s at 20 ppm ethanol concentration. In addition, reliable and repeatable sensing characteristics were obtained even at an ethanol gas concentration of 5 ppm.