Why is pet grooming taxable and having my hair cut exempt?
Pets (animals) are tangible personal property. Since the service to maintain tangible personal property is subject to sales tax, pet grooming is taxable. People are not tangible personal property, so hair cuts, permanents, etc. are not taxable. Can I pay the tax to my supplier and not charge the customer sales tax? NO. Sales tax is due when the item is sold to the final customer. Merchandise you stock to sell to the customer (resale inventory) should be purchased without tax using a resale exemption certificate (seebelow). Tax is collected when you sell these items to your customers. What about the items I use in my shop? Consumable supplies used in pet grooming, such as shampoo and flea dips, are exempt from sales tax when you buy them because you are providing a taxable service. You should purchase them without tax using a consumed in production exemption certificate (see below). You must pay sales tax on shop equipment and fixtures such as shears, scissors, muzzles, cages, chairs, s
