Ezel / Tax Rulings / TX
TX 9410760L Sales and/or Use Tax (State,Local,MTA) 1994-10-27

Is tattooing a dog or other companion animal for identification purposes subject to Texas sales tax?

Short answer: Yes. Tattooing a dog or other companion animal is a taxable graphic arts service because the animal is tangible personal property and imprinting tangible personal property is a taxable service. By contrast, tattooing a human is not taxable, since humans are not tangible personal property.

Apply this to your situation

This page answers the general question as of 1994. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1994
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A taxpayer asked the Comptroller's office whether tattooing dogs and other companion animals for identification purposes is taxable. The Comptroller responded that graphic arts and related activities are taxable services, and imprinting tangible personal property is included among those taxable services. Because dogs are tangible personal property, dog tattooing is a taxable service under the graphic arts category — not treated as a nontaxable maintenance service. The letter points to 34 Tex. Admin. Code Rule 3.312 (Graphic Arts or Related Occupations; Miscellaneous Activities) as the governing rule.

The Comptroller drew a clear contrast with human tattooing: because humans are not tangible personal property, tattooing a human is not taxable. The letter notes this same distinction explains why cosmetic services are taxable when performed on animals but not taxable when performed on humans.

What this means for you

Businesses that tattoo or imprint animals

If you tattoo dogs or other companion animals — for example, for identification purposes — charge Texas sales tax on that service. It's treated as a taxable graphic arts / imprinting service because the animal is tangible personal property, not as an exempt maintenance service.

Pet owners and animal service businesses

Expect to pay sales tax on animal tattooing services. This differs from human tattooing, which is not subject to Texas sales tax because a person is not tangible personal property.

Accountants and tax professionals

When classifying imprinting or marking services, the taxability turns on whether the object being marked is tangible personal property. Animals qualify as tangible personal property, so tattooing them falls under the taxable graphic arts category in Rule 3.312, while the same service performed on a human does not.

Common questions

Q: Is tattooing a dog for identification purposes taxable in Texas?
A: Yes. It is a taxable graphic arts service because the dog is tangible personal property.

Q: Is human tattooing taxable in Texas?
A: No. Humans are not tangible personal property, so tattooing a person is not taxable.

Q: Why are cosmetic services taxable for animals but not for humans?
A: Because taxability of these services depends on whether tangible personal property is involved, and only animals — not humans — are classified as tangible personal property.

Q: Could this outcome change based on different facts?
A: Yes. The Comptroller noted this opinion is based on the facts presented, and the opinion could change if there are additional or different facts.

Citations and references

Rules:

  • 34 Tex. Admin. Code Rule 3.312 (Graphic Arts or Related Occupations; Miscellaneous Activities — governs taxability of imprinting tangible personal property, including animal tattooing)

Source

Original ruling text

October 27, 1994

Dear **:

I have received your letter regarding the taxability of tattooing dogs and
other companion animals.

Graphic arts and related activities are taxable services. Imprinting tangible
personal property is included in these taxable services. Dogs are tangible
personal property. Dog tattooing is a taxable service under graphic arts, not
as a maintenance service. I am enclosing a copy of Rule 3.312, Graphic Arts or
Related Occupations; Miscellaneous Activities, for your review.

Human tattooing is not taxable because humans are not tangible personal
property. That is also why cosmetic services are taxable for animals and not
taxable for humans.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion could change.

You may call me toll free at 1-800-531-5441, ext. 3-4663. My direct line is
512/463-4663. You may also write to Tax Administration Division, Comptroller of
Public Accounts.

Sincerely,

Joan Hale
Tax Administration Division

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