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 Is pet grooming, bathing, and boarding of animals taxable for business tax purposes? 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? What is the sales tax treatment of the bathing of animals? Can a computer software maintenance contract covering computer software qualify for the industrial machinery sales tax exemption?