Is the boarding of a pet subject to sales or use tax? No. Boarding a pet is a service that is not subject to sales or use tax. March 04, 2019 20:33 Related articles Are pet grooming, bathing, and boarding services subject to business tax? What services are subject to sales and use tax in Tennessee? Should Class I/Class II vehicle registrations be retroactively assessed sales tax if they were purchased using an agricultural exemption certificate? Can persons that board horses or train horses qualify for the agricultural certificate of exemption? What is the sales tax treatment of the bathing of animals?