SUT-177 - Pet Boarding Is Not Subject to Sales Tax Boarding a pet is a service that is not subject to sales or use tax. February 28, 2023 15:11 Related articles BUS-57 - Pet Grooming, Bathing, and Boarding Services SUT-119 - Services - Animal Bathing and Grooming (Non-Veterinarian) SUT-115 - Services – Services Subject to Sales and Use Tax SUT-167 - Horse Boarding and Training FONCE-10 - Passive Investment Income from Farming - FONCE
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