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? How do I upload a CSV file with my business tax return in TNTAP? Should Class I/Class II vehicle registrations be retroactively assessed sales tax if they were purchased using an agricultural exemption certificate? Is a mini-truck eligible to be purchased exempt from sales tax with an agricultural exemption certificate? Which motor fuel tax forms are required to be filed electronically?