🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / Tax Rulings / TX
TX 8410L0591B03 Sales and/or Use Tax (State,Local,MTA) 1984-10-05

Which Texas charges for pet grooming, boarding, training, and handling were taxable?

Short answer: Pet grooming was taxable. Charges for pet boarding, training, and handling were not taxable.

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said pet grooming was taxable, while pet boarding, training, and handling charges were not taxable.

The ruling gives no details about bundled services, products, feeding, transportation, or the animals involved.

What this means for you

Pet-service businesses

The historical treatment depended on which service was sold. Grooming and the three nontaxable services should be tracked separately.

Accountants and tax professionals

The source cites no rule and does not address bundles. Verify current animal-service tax rules.

Common questions

Q: Was pet grooming taxable?
A: Yes.

Q: Was pet boarding taxable?
A: No.

Q: Were training and handling taxable?
A: No.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

October 5, 1984

Dear **:

Thank you for your recent inquiry about pet grooming, boarding, training and
handling. As we discussed, pet grooming is taxable while boarding, training and
handling charges are not.

This opinion is based upon the facts you presented. If there are additional or
different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You may write
me, or call toll free 1-800-252-5555 from anywhere in Texas or phone
512/475-1931.

Sincerely,

Al Van Allen
Tax Policy Section
Tax Administration Division

Get today's answer for your situation

You just read a 1984 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.