Sales of pets are taxable, including any adoption fees. Pets are any animal that is tamed and kept for affection and pleasure rather than for utility or profit.

Examples of pets include:

• Birds
• Cats
• Dogs
• Exotic animals
• Fish
• Gerbils
• Insects
• Reptiles
• Other animals

Note: All horses are exempt from tax

Service Animals

Service animals, including guide dogs or any animal trained to help an individual with a disability, are taxable.

Show Animals

Show animals are taxable.

Trained Animals

Sales of trained animals are taxable, even if the training services are separately stated.

Working Animals

Animals sold as working stock (such as security or herd dogs) are taxable.

Pet Breeding Stock

Pet breeding stock are taxable, including the sale of any offspring.

Pet supplies and care items are taxable.

Examples include:

• Bedding and blankets
• Bowls and feeders
• Cages, crates, kennels, and pet carriers
• Collars, including flea collars
• Combs and brushes
• Leashes
• Pet clothing (sweaters, booties)
• Pet food
• Pet medicine, including prescription medications
• Shampoo and conditioner
• Toys

Leases or rentals of equipment or other items, such as a pet carrier, are taxable. 

When you sell or lease equipment or other items you used in your business, sales tax may apply. For more information, see Occasional Sales.

When you sell a taxable item, you must charge the state general sales tax and any local sales taxes that apply. Calculate tax based on the taxable sales price of the item (including any delivery charges). 

Charges for pet boarding, lodging, and care services are taxable.

Examples include:

• Administering drugs or medicines to pets other than by a licensed veterinarian
• Caring for an animal at a care provider’s home
• Caring for an animal at the animal owner’s home
• Impound services for animal control (including lodging, boarding, and care services)
• Picking up pet droppings
• Placement fees for an animal needing boarding or care services
• Transportation charges
• Walking, exercising, or providing entertainment for animals

Pet grooming services are taxable. Grooming services for service animals or any animals kept for utility or profit are not taxable.

Grooming services include:

• Clipping
• Nail cutting
• Shampooing
• Trimming
• Other pet grooming services

Animal care services are taxable when provided by anyone who is “in the business” of providing the services, such as any person or business that does any of the following:

• Solicit sales
• Advertise
• Enter into written contracts to provide services

The services are not taxable when provided by someone who is not in the business of providing the services. For example, you ask your neighbor to feed and walk your dog while you are on vacation for a week. The fee you pay your neighbor is not taxable unless the neighbor is in the business of providing these services.

Grooming services performed by a veterinarian are taxable unless they are performed to treat or prevent illness or disease. For more information, see the Veterinary Practice Industry Guide.

Sales of agricultural animals generally are not taxable. For more information, see the Agricultural and Farming Industry Guide.

All horses are exempt from sales tax; including racehorses, working stock, or pets. The following are also not taxable:

• Horse boarding and grooming
• Horse shoeing
• Trimming horse hooves

Training services provided to an owner’s animal are not taxable. You must separately state the training charge from any taxable fees for boarding, feeding, or caring for the animal.

Examples of training include:

• obedience
• protection
• tracking

• Animal control fees to catch or pick up an animal.
• Annual licensing fees.
• Charges to pick up or deliver animals to a veterinarian or other nontaxable reason.
• Pets delivered outside of Minnesota. You must keep documentation to show you delivered the pet out-of-state.

Federal Government

Sales to the federal government are not taxable. To be exempt from tax, purchases must be billed to, and directly paid for by the federal government.

The buyer must provide Form ST3, Certificate of Exemption, or proof of direct billing and payment. For more information, see the Government – Federal and Foreign Diplomats Industry Guide.  

State Agencies

State agencies cannot use their Direct Pay authorization to purchase pet boarding, lodging, and grooming services exempt from sales tax. For more information, see the Government - State Agencies Industry Guide.

Local Governments

Local governments may purchase animal control and impound services exempt from sales tax. The buyer must give you a completed Form ST3, Certificate of Exemption.

Nonprofit Organizations

Qualifying nonprofit organizations may buy pets and pet care services exempt from sales tax. The nonprofit buyer must give you a completed Form ST3, Certificate of Exemption. For more information, see Nonprofit Organizations Industry Guide.

• 297A.61, Definitions
  • Subd. 3, paragraph (g) (6) (v) Pet Grooming
  • Subd. 3, para. (g) (6) (viii) lodging, board, and care services
• 297A.665, Presumption of tax, burden of proof
• 297A.68, Business exemptions
  • Subd. 3 Materials used in providing certain taxable services
• 297A.69, Agricultural Exemptions
• 297A.72, Exemption certificates
• 297A.77 Collection of Sales and Use Taxes

• 8130.5500, Agricultural and Industrial Production
• 8130.8700, Veterinarians

• 15-02, Care Services for Animals and Pet Grooming
• 02-20, Technical Corrections of Prior Revenue Notices
• 00-03, Exemptions: Materials Used or Consumed in Providing Taxable Services

• Computer Software
• Delivery Charges
• Detective and Security Services
• Isolated and Occasional Sales
• Laundry and Cleaning Services
• Lawn and Garden Maintenance, Tree and Shrub Services
• Minneapolis Special Local Taxes
• Special Local Taxes
• Use Tax for Businesses
• Use Tax for Individuals
• Utilities Used in Production

• Agricultural and Farming
• Building Cleaning and Maintenance
• Government – Federal and Foreign Diplomats
• Government - Local Governments
• Government – State Agencies
• Local Sales and Use Tax
• Retailers and Wholesalers