---
title: "Georgia Sales Tax on Pet Services: What Is Taxable | DogServ"
description: "Georgia sales tax on pet services: which charges are taxable, the 4 percent state rate, how to register with the Georgia Tax Center and how to set up invoices."
url: "https://dogserv.com/georgia-sales-tax-on-pet-services/"
lang: "en"
published: "2026-10-05"
image: "https://dogserv.com/og/blog-georgia-sales-tax-on-pet-services.jpg"
alternates:
  es: "https://dogserv.com/es/impuesto-sobre-servicios-para-mascotas-en-georgia.md"
---

# Georgia Sales Tax on Pet Services: What Is Taxable, the Rate and How to Register

By [Cal Hewitt](https://dogserv.com/authors/calvin-hewitt/) · Published October 5, 2026

![Freshly groomed miniature poodle sitting on a padded bench beside the front counter of a bright grooming shop with a blank card reader](https://dogserv.com/blog/georgia-sales-tax-on-pet-services/featured.jpg)

Georgia does not tax every pet service. The Georgia Department of Revenue (DOR) says, [“While most services are exempt from tax, Georgia does tax the sale of accommodations, in-state transportation of individuals, sales of admissions, and charges for participation in games and amusement activities.”](https://dor.georgia.gov/taxes/sales-use-tax/what-subject-sales-use-tax)

Retail sales of goods, such as treats, toys, food or shampoo sold to a customer, are generally taxable. The state rate is 4 percent, and local taxes are added by jurisdiction. Keep service charges and product sales on separate lines, and ask DOR to classify anything unusual, like boarding, daycare or a bundled package.

### Key takeaways

- Georgia exempts most services; DOR lists four taxable categories: accommodations, in-state transportation of individuals, admissions, and charges for participation in games and amusement activities.
- Retail goods you sell to a customer, such as treats, food, toys and shampoo, are generally taxable.
- The state rate is 4 percent; local taxes vary by jurisdiction, so use DOR's rate chart for the quarter of the sale.
- Anyone who meets the "dealer" definition in O.C.G.A. 48-8-2 registers through the Georgia Tax Center, even if sales are online, wholesale or exempt.
- Put services and products on separate invoice lines, and keep the rate, jurisdiction and purchase records behind each sale.
- DOR makes the binding call on your own transaction; a city or county license and the Georgia Department of Agriculture (GDA) kennel license are separate from sales tax.

I wrote this for the [groomer](https://dogserv.com/starting-a-dog-grooming-business-in-georgia/), boarder, [walker](https://dogserv.com/starting-a-dog-walking-business-in-georgia/), sitter or [trainer](https://dogserv.com/how-to-start-a-dog-training-business/) who wants a straight answer before putting prices on a website or filing a first return. I'm not a lawyer or an accountant, so I'll point you to the office that decides each question. The service-by-service answer comes first, then the rate, registration, invoices and the local approvals that sit beside tax.

## Which services does Georgia tax at all?

The short answer is that Georgia starts from the opposite direction. Services are exempt unless they fall into a listed category. DOR's rule names four: the sale of accommodations, in-state transportation of individuals, sales of admissions, and charges for participation in games and amusement activities. DOR also taxes retail sales of tangible personal property and the charges needed to complete a taxable sale, and it cites O.C.G.A. 48-8-2(31) and 48-8-30(f)(1) on that page.

That means the business label does not settle anything. A groomer, a walker and a boarder can each have taxable and exempt charges in the same week. You classify each charge by what the customer is actually paying for.

## Is dog grooming taxable in Georgia? What about walking, sitting, training and waste removal?

Here is the service-by-service read, measured against DOR's four categories.

**Grooming.** A bath, haircut or nail trim is a service, and grooming is not one of the four taxable categories. The service charge is classified on the facts of the transaction. Shampoo or a bandana sold to the customer is a separate retail item, covered below.

**Walking and sitting.** Walking a dog or caring for a pet in the customer's home is a service charge, and neither is a listed taxable category. If you add something unusual, such as transporting the dog, a package with goods, or a stay at your own home, describe the exact arrangement to DOR.

**Training.** Private lessons and group classes are service charges. A fee that works like an admission, or a training program that includes lodging, is the kind of charge to ask DOR about.

**Pet-waste removal.** Yard cleanup is a service charge outside the four categories. Selling a product during the visit is a separate retail sale.

Write down the facts of each charge: what the customer receives, where, and how you word it on the invoice. You will need them if you ask DOR for a classification.

![Cream Cavalier King Charles spaniel standing on a non-slip mat beside a deep stainless grooming tub with white tile walls](https://dogserv.com/blog/georgia-sales-tax-on-pet-services/service-charges.jpg)

## Is boarding or daycare an accommodation?

Accommodations are one of the four taxable categories, so boarding is the charge to settle first. I can't tell you how DOR classifies your boarding or daycare charge, and you shouldn't guess in either direction. Overnight boarding, daycare-only attendance and the extras around them are exactly the transactions to put in front of DOR.

When you contact DOR, describe each piece separately:

- Overnight boarding.
- Daycare-only attendance.
- Individual or group play.
- Feeding or medication add-ons.
- Pickup and delivery.
- Mandatory fees.
- Bundled grooming and boarding.
- Packages that include retail goods.

Give DOR your service, the kind of customer, where the dog stays, your invoice wording and every bundled charge. The more exact the description, the more useful the answer. Our guide to [opening a dog boarding kennel in Georgia](https://dogserv.com/opening-a-dog-boarding-kennel-in-georgia/) covers the setup side.

## What about treats, food, toys and shampoo?

Retail sales of tangible personal property are generally taxable in Georgia. If you sell a bag of treats, a toy or a bottle of shampoo to a customer, you collect sales tax on that item. DOR also says a provider of a nontaxable service who sells goods must collect and remit sales tax on the goods. Delivery or other charges tied to a taxable product sale follow DOR's sales-price rules, which it cites as O.C.G.A. 48-8-2(34)(A) and 48-8-63.

The other half is what you buy. DOR says service providers are generally end users, so you owe sales or use tax on goods you use to provide your service. The shampoo you pour into the tub during a groom is the standard example: you bought it to use, not to resell, so the tax sits on your purchase.

Product versus service on a Georgia dog-business invoice

| Item | How to treat it |
| --- | --- |
| ItemGrooming, walking, sitting, training, waste removal | How to treat itService charge; classify on the facts of the transaction |
| ItemShampoo, treats, food or toys sold to the customer | How to treat itRetail goods; generally taxable |
| ItemShampoo and supplies you use during a service | How to treat itYou owe sales or use tax as the end user |
| ItemBoarding, daycare, bundles and packages | How to treat itAsk DOR to classify the exact charge |

![Brindle French bulldog sitting on a wood plank floor in front of a low wooden display shelf with plain cloth toys and kraft paper bags](https://dogserv.com/blog/georgia-sales-tax-on-pet-services/retail-goods.jpg)

## What sales tax rate applies in Georgia?

The state sales and use tax rate is 4 percent, according to [DOR's rate chart](https://dor.georgia.gov/document/document/clf-rates-1012025pdf/download). Local sales taxes are added for the jurisdiction, so there is no single typical Georgia total, and I won't give you one.

DOR updates its rate charts every quarter. The [Sales Tax Rates page](https://dor.georgia.gov/sales-tax-rates-general) publishes the charts for January through March, April through June, July through September and October through December. Pick the quarter that covers the date of the sale, find the jurisdiction for the taxable sale location, and use that rate. Do this again each quarter, because local rates can change. DOR's [Tax Rates page](https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/tax-rates) explains the state and local structure.

## How do I register for Georgia sales tax through the Georgia Tax Center?

DOR says anyone who meets the definition of "dealer" in O.C.G.A. 48-8-2 must register for a sales and use tax number and certificate of registration, whether sales are online, out of state, wholesale or exempt. So, if you sell treats from your van or your site, register before the first sale. DOR's [registration page](https://dor.georgia.gov/tax-registration) says the registration does not need renewal while the business continues without a change in ownership or structure.

The [step-by-step instructions](https://dor.georgia.gov/how-register-sales-and-use-tax-account) run through the Georgia Tax Center:

1.  Select "Register a New Georgia Business."
2.  Enter the business type and location.
3.  Verify the address.
4.  Select Sales & Use Tax.
5.  Answer the account questions.
6.  Enter your NAICS information.
7.  Add officers or responsible parties where required.
8.  Create your login and contact information.
9.  Review and submit.

DOR says the account number should arrive by email within about 15 minutes after you submit online. Its [registration FAQ](https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/sales-and-use-tax-registration-faq) adds that the certificate of registration must be displayed conspicuously at the place it was issued for. Returns that cover several local jurisdictions follow DOR's [multi-jurisdiction return instructions](https://dor.georgia.gov/how-file-multi-jurisdiction-return-st-3-return).

Georgia sales tax figures to keep handy

| Figure | What it means | Source |
| --- | --- | --- |
| Figure4% | What it meansState sales and use tax rate | SourceDOR rate chart, effective October 1, 2025 |
| FigureQuarterly | What it meansLocal rate charts are updated each quarter | SourceDOR Tax Rates page |
| FigureAbout 15 minutes | What it meansExpected email time for a new account number after online registration | SourceDOR Tax Registration page |

![Black Labrador retriever lying on a braided rug beside a small wooden desk with a closed laptop and ceramic mug](https://dogserv.com/blog/georgia-sales-tax-on-pet-services/registration.jpg)

## How should I set up invoices and records?

Separate lines do most of the work. A groom might read: dog grooming service on one line, shampoo sold to the customer on the next, and a bag of treats on a third. The taxable goods carry tax; the service line follows whatever DOR's classification of that service is. Keep the same habit for a package: list each charge, even when the customer sees one price.

Keep records that show:

- Date of sale, plus the customer and transaction.
- Service description, product description and quantity.
- Separate service and product prices.
- Taxable sales, and exempt or nontaxable service charges.
- Tax collected, with the jurisdiction and rate used and the quarterly DOR chart behind it.
- Purchase invoices for supplies and retail inventory, and tax paid on supplies you use.
- Your registration confirmation and certificate.
- Written DOR classification correspondence.
- Filed returns and payment confirmations.

Keep them long enough to back up a return and an audit under Georgia requirements. Prices alone don't settle tax treatment, so a rate from our [dog service prices in Georgia](https://dogserv.com/dog-service-prices-in-georgia/) guide tells you what others charge, not what is taxable.

## Which local and state approvals sit beside sales tax?

Sales-tax registration is one of several offices. The Georgia Secretary of State says almost every business also needs a city or county business license, and some need local permits. Before you open or move, ask the relevant city or county office:

- Is the address inside city limits?
- Does zoning permit the use?
- Is a home-occupation permit required?
- Are customer visits, outdoor runs, signs, parking, noise, wastewater or commercial vehicles restricted?
- Is there a local dog-count or kennel limit?
- Is a kennel, boarding, daycare, grooming or mobile-service permit required?
- Are fire, occupancy, drainage or waste-disposal approvals required?

The offices to call are the city business-license or occupational-tax office, the county license office, planning and zoning, the building or fire department, animal control and, for homes, the HOA or covenant administrator.

At the state level, GDA's Companion Animal Program regulates kennels and lists groomers, trainers and boarders among them. O.C.G.A. 4-11-3 requires a Commissioner of Agriculture license for [a pet dealer](https://dogserv.com/breeding-dogs-in-georgia/) or a kennel, stable or animal-shelter operator, with annual fees set within a statutory range of $50 to $400. GDA warns of a 100 percent late fee on expired licenses, so confirm your exact fee and status with GDA. For the full order of steps, see our guides to [Georgia dog business license requirements](https://dogserv.com/georgia-dog-business-license-requirements/) and the [Georgia kennel license](https://dogserv.com/georgia-kennel-license/), and if you are starting out, [how to start a dog grooming business](https://dogserv.com/how-to-start-a-dog-grooming-business/) and [how to start a dog walking business](https://dogserv.com/how-to-start-a-dog-walking-business/).

![Tan Basset hound sitting on the covered porch of a small white clapboard storefront with a closed door and two rocking chairs](https://dogserv.com/blog/georgia-sales-tax-on-pet-services/local-approvals.jpg)

## Questions Georgia dog-business owners ask about sales tax

### Are dog walking and pet sitting taxable in Georgia?

Ordinary walking and sitting are service charges, and they are not among the four categories DOR lists as taxable. If your arrangement is bundled or unusual, such as lodging, transport or goods in the same price, describe it to DOR and ask for a classification.

### What is Georgia's sales tax rate?

The state rate is 4 percent. Local taxes depend on the jurisdiction, so check DOR's rate chart for the quarter of the sale and use the rate for the sale location.

### What tax applies to shampoo used during grooming?

DOR says service providers are generally end users, so you owe sales or use tax on goods you use to provide the service, shampoo included. Shampoo you sell to the customer is a retail item and is taxed as a sale.

### Does a Georgia dog business need a kennel license?

GDA's Companion Animal Program regulates kennels and lists groomers, trainers and boarders among the establishments it covers. Confirm your facility's status with GDA before you open.

**Quiz: Quick check: Georgia sales tax on pet services**

1. What is Georgia's state sales tax rate?
   - 2 percent
   - 4 percent **(correct answer)**
   - 7 percent
2. Does Georgia tax every service?
   - Yes, every service is taxable
   - No, most services are exempt, with listed taxable categories **(correct answer)**
   - Only pet services are exempt
3. Where does a business register for a Georgia sales tax account?
   - The Georgia Tax Center **(correct answer)**
   - The county animal-control office
   - The Secretary of State's kennel desk
4. Who should classify an unusual boarding or daycare charge?
   - The Georgia Department of Revenue **(correct answer)**
   - A trade group
   - The customer

## What is the next step?

Ask DOR to classify the exact transaction, in writing, before you publish a price. Describe the service, the customer, the location, the wording on your invoice and each bundled charge, and keep the reply with your records. If the answer is a plain no tax on the service, your invoices stay simple. If it isn't, you have it in writing before the first return.

This page is general information, not tax or legal advice, and DOR makes the binding classification for your own transaction. Once the paperwork is done, [claim your listing](https://dogserv.com/directory/) or add your business so Georgia dog owners can find you.

## Sources

- **dor.georgia.gov**: [“While most services are exempt from tax, Georgia does tax the sale of accommodations, in-state transportation of individuals, sales of admissions, and charges for participation in games and amusement activities.”](https://dor.georgia.gov/taxes/sales-use-tax/what-subject-sales-use-tax)
- **dor.georgia.gov**: [DOR's rate chart](https://dor.georgia.gov/document/document/clf-rates-1012025pdf/download)
- **dor.georgia.gov**: [multi-jurisdiction return instructions](https://dor.georgia.gov/how-file-multi-jurisdiction-return-st-3-return)
- **dor.georgia.gov**: [registration FAQ](https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/sales-and-use-tax-registration-faq)
- **dor.georgia.gov**: [registration page](https://dor.georgia.gov/tax-registration)
- **dor.georgia.gov**: [Sales Tax Rates page](https://dor.georgia.gov/sales-tax-rates-general)
- **dor.georgia.gov**: [step-by-step instructions](https://dor.georgia.gov/how-register-sales-and-use-tax-account)
- **dor.georgia.gov**: [Tax Rates page](https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/tax-rates)