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Texas Sales Tax on Pet Services: What Is Taxable for Groomers, Walkers, Trainers and Boarding

By Cal Hewitt · Published

Business guides

A Havanese sits on a chair beside the front counter of a small grooming shop with a card reader showing a blank screen

Texas dog grooming is taxable. The Texas Comptroller's taxable services publication (Publication 96-259, January 2026) lists dog grooming as a taxable personal-property maintenance service, so a Texas groomer generally collects the 6.25% state sales tax plus any local tax that applies. A Comptroller letter ruling dated January 20, 1993 treated dog boarding and dog training as nontaxable under the facts presented, while separately stated grooming was taxable. Walking, pet sitting, daycare and waste removal need to be classified from the actual service. Food, treats, shampoo and leashes are physical products and are generally taxable when you sell them.

Key takeaways

Tap a card to bring it forward.

  • Grooming is on the Comptroller's taxable list; you generally collect 6.25% state tax plus up to 2% local tax, for a combined maximum of 8.25%.
  • The 1993 letter ruling treated boarding and training as nontaxable, but it is fact-specific, so your facts and invoice structure matter.
  • The Comptroller's published materials do not expressly classify every walking, pet-sitting or daycare arrangement; describe your service to the Comptroller and ask.
  • Products such as food, treats, shampoo and leashes are generally taxable, and a single lump charge can be presumed taxable if the taxable part is more than 5%.
  • The permit has no fee (a bond may be required), and a permit holder files a return every period, even with no taxable sales.
  • Keep records at least four years; late payment costs 5% or 10% plus a $50 late-report penalty.

I'm Cal. My work is building websites and marketing for dog businesses, and I'm not a tax professional, an accountant or a lawyer, and nothing here is a ruling for your business. The Texas Comptroller of Public Accounts decides every Texas sales-tax question below, so each answer points to the Comptroller page behind it and tells you where to ask when the facts are unclear. If you're about to open, add a service or put a price online, this is the order I'd work through it.

Is dog grooming taxable in Texas, and where does that answer come from?

Yes. Publication 96-259, dated January 2026, states that dog grooming is taxable as a personal-property maintenance, remodeling or repair service. If you are unsure how the Comptroller treats a specific add-on on a grooming invoice, ask it directly.

The state rate is 6.25%. Local tax can add up to 2%, so the most a customer pays is 8.25%. The rates come from the Comptroller's local sales and use tax guide. Old blog posts and forum threads go out of date, so check the Comptroller page rather than trusting a summary, including this one.

Which dog services are taxable, and which need a closer look?

Here is where each service stands with the Comptroller:

  • Grooming: taxable, per Publication 96-259.
  • Boarding: the 1993 ruling says "The boarding of dogs is not subject to Texas sales tax."
  • Training: the same ruling says "The training of dogs is also a nontaxable service."
  • Walking and pet sitting: not expressly classified in the Comptroller materials cited here.
  • Daycare: not expressly classified either. Don't assume it is the same as boarding.
  • Pet-waste removal: the Comptroller lists garbage and other waste collection or removal as a taxable real-property service. Confirm that yours fits that category.

The 1993 ruling is a letter ruling based on the facts in front of the Comptroller then, not a general rule, and different facts can change the result. A publication and a letter ruling are different kinds of guidance, so for a package that mixes services, describe it to the Comptroller and request written guidance. If you offer walking, sitting or daycare, that is the step I would take before you advertise.

A standard schnauzer sits in the tidy hallway of a small dog care business with a grooming table through one doorway and a glass-paneled boarding door through another

Are dog food, treats, shampoo and leashes taxable?

Physical items such as dog food, treats, shampoo, leashes and toys are tangible personal property. When you sell them to a customer, they are generally taxable unless a specific exemption applies. If you buy items to resell, you can use a resale certificate (Form 01-339). Items you use up while providing a service, such as shampoo used in a groom, generally remain your own taxable purchases.

What do you do when one invoice combines grooming, boarding or products?

Show each piece on its own line. The Comptroller's guidance on mixed taxable and nontaxable services says a nontaxable service can be stated separately when it is distinct, identifiable, commonly sold on its own and given a reasonable charge, and you need records that back up the split. Charges directly connected with a taxable service generally stay in the taxable price. A single lump charge can be presumed taxable when the taxable component is more than 5% of the total.

Calling shampoo or an add-on "included" does not take it out of the tax base. If you sell a grooming-and-boarding package, ask the Comptroller how to split it before you print the price sheet.

A Pomeranian sits on a shop floor beside a wire basket holding a plain unlabeled shampoo bottle, a leash and a rubber toy

How do you get a Texas sales tax permit?

A business that sells taxable services or tangible personal property in Texas needs a sales and use tax permit. That includes taxable grooming. The Comptroller's permit FAQ says you can apply through the online registration system, by mailing Form AP-201, or at a local Comptroller field office.

There is no permit fee, although the Comptroller may require a security bond. Once you hold the permit, you display it at your place of business, collect tax on taxable sales, pay tax on taxable purchases, file and pay on time, and keep adequate records.

How much tax should you charge, and how does local tax work for a mobile groomer?

Charge 6.25% state tax plus the local rate that applies to the transaction, up to 2%. Use the Comptroller's Sales Tax Rate Locator and its city rate list, April 2026 to check rates. Local boundaries do not always match ZIP codes, so look up the address, not just the ZIP.

For a seller with a Texas place of business, local sales tax is generally based on the place of business where the sale is consummated. For orders not received or fulfilled at a Texas place of business, local use tax may be based on the destination. So, a mobile business should not simply charge the customer's city rate or its own home rate. Publication 94-105 explains the rules, and your actual transaction structure decides which applies. Keep the customer or service address for each job, and ask the Comptroller if your setup is unusual. The special 1.75% single local use tax rate that applies to remote sellers is not available to businesses located in Texas, according to the remote seller page.

A Pembroke corgi sits in the open side door of a plain white mobile grooming van with a small grooming table and rubber mat inside

How often must you file, including when no tax is due, and which records do you keep?

The Comptroller assigns monthly or quarterly reporting, and your approval notice tells you which one you have. The due dates page lists the schedule; monthly returns are generally due on the 20th of the following month, adjusted for weekends and legal holidays. Confirm your own frequency and date in the notice.

You must file even when you had no taxable sales or purchases. The records FAQ says your records should show gross receipts, taxable services, taxable purchases, deductions you claimed, resale and exemption certificates, taxable and nontaxable charges kept separate, locations and rates used, and tax collected and paid. Keep them at least four years, unless the Comptroller authorizes earlier destruction in writing. Keep them longer if an audit, appeal or refund is still open. Weak records can lead to an estimated tax bill or a suspended permit.

What does late filing cost, and which federal, Secretary of State and local steps remain?

The Comptroller's penalties page lists 5% of the tax due when payment is 1 to 30 days late and 10% after 30 days. There is an additional 10% once a notice of tax due becomes final, where that applies, and a $50 penalty for each late report, including a report with no tax due. Interest starts on the 61st day after the due date. Serious noncompliance can bring estimated billing, liens, collection action and possible criminal charges.

Sales tax is not your only tax. The IRS says self-employment tax is mostly Social Security and Medicare, at 15.3%. Self-employed people generally report on Schedule C and figure the tax on Schedule SE, and net earnings of $400 or more generally trigger the filing. Estimated tax payments may be required if you expect to owe at least $1,000. The IRS provides EINs free, and whether you need one depends on your entity, employees and banking. If you hire, the IRS says worker classification affects withholding, Social Security, Medicare, unemployment tax and reporting.

The Texas Secretary of State handles entity formation and assumed-name filings for eligible entities; sole proprietors and general partnerships generally file assumed-name certificates with the county clerk. Then there are local rules, which sales-tax rules do not replace. Cities and counties differ on zoning, home-occupation limits, dog-number limits, kennel or boarding permits, occupancy and fire approvals, noise, waste, signs and parking. Texas Health and Safety Code Chapter 824 defines a kennel as a facility that boards dogs or cats for pay, and it excludes a kennel boarding no more than three dogs or cats at any time. Ask your city planning or zoning office, the building and permits department, the fire marshal, animal services and, where it applies, the county clerk whether your address and service are allowed.

A Cavalier King Charles spaniel lies on a home office rug beside a wooden desk with a closed laptop, a blank archive box and a desk lamp

What should you do this week?

  1. List every service you sell, one line each.
  2. Mark grooming as taxable.
  3. Compare your boarding and training facts with the 1993 ruling.
  4. Write down what you do for walking, sitting, daycare or waste removal, and ask the Comptroller to classify it.
  5. Put products and services on separate invoice lines.
  6. Apply for the permit if you have taxable sales.
  7. Confirm your filing frequency when the notice arrives.
  8. Look up your local rate with the locator.
  9. Start a records folder for invoices, receipts, certificates and addresses.
  10. Call your city and county offices about zoning, kennel and home-business rules.
  11. Set money aside for federal income and self-employment tax.

Questions Texas dog business owners ask about sales tax

Are dog grooming services taxable in Texas?

Yes. The Comptroller lists dog grooming as a taxable personal-property maintenance service, so a groomer generally collects 6.25% state tax plus the local tax that applies, up to 8.25% combined.

Do dog walkers and pet sitters charge sales tax?

The Comptroller's published materials do not expressly classify every walking or pet-sitting arrangement. Describe your actual service, invoice and customer location to the Comptroller and ask it to classify the service in writing.

Do you need a sales tax permit to groom dogs in Texas?

Yes. A business selling taxable services or products must have a permit, and grooming is a taxable service. The permit has no fee, but a bond may be required.

Is dog boarding or dog training taxable?

The 1993 letter ruling treated both as nontaxable under the facts presented, with separately stated grooming taxable. Because the ruling depends on its facts, ask the Comptroller if yours differ.

Are dog treats and shampoo taxable when you sell them?

Generally yes, since food, treats, shampoo and leashes are tangible personal property. You can use a resale certificate when you buy items you will resell.

Your next step

Do the classification list first; it takes an hour and it drives every other choice. Then apply for the permit if you have taxable sales, and write to the Comptroller about any service or package that is not clearly classified. Once your pricing and paperwork are settled, you can find or claim your listing in the DogServ directory so owners can find you.

Sources

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