Sales of Boarding and Grooming Services

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.