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Back to Sales Tax Fact Sheets and Industry Guides
Veterinary Practice Industry Guide
  • Sales – Pet Animal Practice
  • Sales – Large Animal Practice
  • Horses
  • Nontaxable Sales
  • Taxable Purchases and Use Tax
  • Nontaxable Purchases
  • Filing Returns and Record-Keeping
  • Legal References and Resources
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Legal References and Resources

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The legal references and resources related to the veterinary practice industry are listed.

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Minnesota Statutes [+]
  • 156, Veterinarians
  • 297A.61, Definitions
    • subdivision 3, paragraph (g) (6) (v) Pet Grooming
    • subd. 3, para. (g) (6) (viii) lodging, board, and care services
  • 297A.69, Agricultural Exemptions
    • subd.2, Materials consumed in agricultural production
    • subd. 6, Horses, related materials
  • 297A.72, Exemption certificates
  • 297A.77 Collection of Sales and Use Taxes
Minnesota Rules [+]
  • 8130.5500, Agricultural and Industrial Production
  • 8130.8700, Veterinarians
Revenue Notices [+]
  • 15-02, Care Services for Animals and Pet Grooming
  • 02-20, Technical Corrections of Prior Revenue Notices
  • 00-03, Exemptions: Materials Used or Consumed in Providing Taxable Services
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