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.
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.