Search this guide Print Page Print Guide Guide Menu Back to Sales Tax Fact Sheets and Industry Guides Pets and Pet Services Industry Guide Sales of Pets or Pet Supplies Sales of Boarding and Grooming Services Nontaxable Sales Taxable Purchases and Use Tax Nontaxable Purchases Filing Returns and Record-Keeping Legal References and Resources field_block:node:guide:title Nontaxable Sales field_block:node:guide:body Pet and pet services nontaxable sales are listed. field_block:node:guide:field_paragraph Agricultural Animals [+] Sales of agricultural animals generally are not taxable. For more information, see the Agricultural and Farming Industry Guide. Horses [+] All horses are exempt from sales tax; including racehorses, working stock, or pets. The following are also not taxable: Horse boarding and grooming Horse shoeing Trimming horse hooves Training Services [+] Training services provided to an owner’s animal are not taxable. You must separately state the training charge from any taxable fees for boarding, feeding, or caring for the animal. Examples of training include: obedience protection tracking Other Nontaxable Services [+] Animal control fees to catch or pick up an animal. Annual licensing fees. Charges to pick up or deliver animals to a veterinarian or other nontaxable reason. Pets delivered outside of Minnesota. You must keep documentation to show you delivered the pet out-of-state. Federal Government Sales to the federal government are not taxable. To be exempt from tax, purchases must be billed to, and directly paid for by the federal government. The buyer must provide Form ST3, Certificate of Exemption, or proof of direct billing and payment. For more information, see the Government – Federal and Foreign Diplomats Industry Guide. State Agencies State agencies cannot use their Direct Pay authorization to purchase pet boarding, lodging, and grooming services exempt from sales tax. For more information, see the Government - State Agencies Industry Guide. Local Governments Local governments may purchase animal control and impound services exempt from sales tax. The buyer must give you a completed Form ST3, Certificate of Exemption. Nonprofit Organizations Qualifying nonprofit organizations may buy pets and pet care services exempt from sales tax. The nonprofit buyer must give you a completed Form ST3, Certificate of Exemption. For more information, see Nonprofit Organizations Industry Guide.