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 SUT-115 - Services – Services Subject to Sales and Use Tax SUT-Special Events-1 - Special Event - Definition SUT-167 - Horse Boarding and Training BUS-49 - RV Parks and Campsites Creating a TNTAP logon
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