Horses

Consumable materials and supplies for horses are exempt from sales tax.

Machinery, equipment, tools, and other durable items used to breed, raise, shoe, groom, own, board, and keep horses are taxable.

Services provided specifically for horses are exempt from sales tax. To claim the exemption, the customer must give you a completed Form ST3, Certificate of Exemption.

Examples include:

• Boarding and grooming (medical and nonmedical)
• Horse shoeing
• Trimming horse hoofs