Medical services provided by a licensed veterinarian are not subject to sales tax. When a licensed veterinarian provides animal bathing for medical purposes, no sales tax applies. When bathing is provided for a medical reason it is considered part of the veterinarian's medical service. However, if a veterinarian provides non-medical bathing, sales tax is due.
When a veterinarian provides non-medical bathing and grooming for a lump sum charge, sales tax is due on the total sales price. However, if a veterinarian makes separate itemized charges for non-medical bathing and for grooming, sales tax is due only on the charge for non-medical bathing but not on the separate charge for grooming. See Important Notice 08-01 and Important Notice 18-03 for more information.