When you buy pet care items to sell to your customers, do not pay sales tax. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

Some materials and supplies used directly to provide taxable services (such as pet grooming and boarding) are exempt from sales tax.

Examples include:

• disposable bedding
• flea spray
• food
• shampoo

Give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.

Note: Durable supplies and equipment for providing grooming and boarding services are taxable. See the Pets and Pet Services Industry Guide.