How did Texas tax cosmetic and medical pet grooming, prescribed veterinary supplies and diets, and items such as foggers and leashes?

Plain-English summary

Pet grooming for purely cosmetic reasons was taxable regardless of who performed it. Shearing or clipping required as part of actual medical treatment, such as dipping an animal for flea allergies, was not taxable.

Flea collars, vitamins, flea shampoo, ointments, dressings, and similar supplies were taxable unless prescribed or dispensed by a licensed veterinarian. The same items were taxable when a veterinary clinic sold them without a prescription.

Prescription Diet and Science Diet dog or cat food was exempt when sold on a veterinarian's prescription and taxable without one. Bug bombs, room foggers, and leashes remained taxable even if prescribed because they did not qualify as drugs or medicines under Rule 3.284(a)(4).

Common questions

Was cosmetic grooming taxable? Yes.

Was medically necessary clipping taxable? No.

Were prescribed veterinary supplies exempt? Qualifying drugs and medicines were.

Were prescription pet diets exempt? Yes, with a veterinarian's prescription.

Did prescribing a leash or fogger make it exempt? No.

Citations and references

• Tex. Tax Code § 151.313(1) — prescribed or dispensed drugs and medicines.
• 34 Tex. Admin. Code Rule 3.284(a)(4) — drug and medicine definition.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8604L0724F10

Original ruling text

April 23, 1986

Dear **:

Thank you for your letter of April 10, 1986, concerning the sales tax
responsibilities of pet shop operators and veterinarians.

Pet grooming for purely cosmetic reasons is a taxable service no matter who
performs the grooming. Shearing or clipping a pet as a necessary part of an
actual medical treatment such as dipping an animal for flea allergies, is not
taxable.

Sales of pet supplies such as flea collars, vitamins, flea shampoo, ointments
and dressings are taxable unless they are prescribed (or dispensed by a
licensed practitioner of the healing arts (a veterinarian). Reference the
enclosed Section 151.313(1) of the Texas Tax Code. The items are taxable when
they are sold by a veterinary clinic without a prescription.

Prescription Diet and Science Diet food for dogs and cats are exempt when sold
on a veterinarian's prescription, but are taxable without a prescription.

Sales of items such as bug bombs, room foggers, and leashes are taxable when
sold by a veterinarian even if prescribed; these items do not qualify as drugs
or medicines as defined in section (a)(4) of the enclosed Rule 3.284.

Any tax law which contains no exemptions treats all taxpayers equally. When a
tax law confers exempt status on a class of taxpayers, all taxpayers are no
longer treated equally. The taxpayers who are not exempt must bear a greater
tax burden. Most tax laws contain some exemptions which create the inequalities
you refer to.

If you have any questions or need more information, please call me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Administration Division.

Sincerely,

Eddie C. Washington
Tax Policy
Tax Administration Division