Ezel / Tax Rulings / TX
TX 8911L0969B10 Sales and/or Use Tax (State,Local,MTA) 1989-11-16

Were animal boarding and grooming services taxable for pets, food-producing animals, horses, mules, or work animals?

Short answer: Animal boarding was not taxable. Cosmetic pet grooming was taxable, but grooming animals whose products ordinarily become human food, as well as horses, mules, and work animals, was not taxable.

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This page answers the general question as of 1989. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Animal boarding was not taxable.

Pet grooming performed purely for cosmetic reasons was taxable. Grooming animal life whose products ordinarily constitute food for human consumption was not taxable, and neither was grooming horses, mules, or work animals.

Common questions

Was animal boarding taxable? No.

Was cosmetic pet grooming taxable? Yes.

Which grooming was nontaxable? Grooming of the stated food-producing animals, horses, mules, and work animals.

Source

Original ruling text

November 16, 1989

Dear ****:

Thank you for your letter dated November 12, 1989, concerning whether the
boarding and grooming of animals is subject to sales tax.

The boarding of animals is not taxable.

The grooming of pets for purely cosmetic reasons is a taxable service.
However, the grooming of any kind of animal life, the products of which
ordinarily constitute food for human consumption, is not taxable. Also, the
grooming of horses, mules, or work animals is not taxable.

If I may be of further assistance, please do not hesitate to write me or
call me toll-free at 1-800-252-5555, extension 34662. My regular number in
Austin is 463-4662.

Sincerely,

Jerry Oxford
Tax Correspondence

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