The total sales price charged for bathing an animal is subject to sales tax. Pet grooming services are not subject to Tennessee sales tax. However, when a person sells animal bathing and grooming services together for a single price, the total sales price is subject to sales tax. For example, animal bathing may be sold together with nontaxable animal grooming services, such as hair clipping, blow drying, nail care, etc. If the bathing and grooming are sold for one lump sum sales price, tax is due on the total charge. However, if animal bathing and grooming services are separately sold and itemized on the customer’s invoice, tax is due on the separately stated charge for bathing but not on the separate charge for the grooming services.
Note that when a veterinarian bathes an animal for medical purposes, the bathing is considered part of the veterinarian’s medical services and is not subject to sales tax. See Important Notice 08-01 and Important Notice 18-03 for more information.