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. June 11, 2021 14:19 Related articles BUS-57 - Pet Grooming, Bathing, and Boarding Services SUT-119 - Services - Animal Bathing and Grooming (Non-Veterinarian) SUT-167 - Horse Boarding and Training SUT-125 - Sales of Prescription Drugs SUT-181 – Live Online Courses
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