The service of boarding pets is subject to Wisconsin sales or use tax. The service provider may purchase without tax, for resale, the food that the service provider gives to the pet when providing a boarding service. The service provider's purchases of tools and equipment used in providing the boarding service are taxable (e.g., portable kennels, leashes, scratching posts, toys). Pet grooming (e.g., washing, brushing, clipping hair or nails) is also taxable.

However, the service of pet sitting that consists of only training, "sitting," or walking the pet is not taxable when the owner (rather than the service provider) provides all food, food dishes, litter boxes, scratching posts, etc. needed or used during the sitting.

Example 1: Customer hires Pet Sitter to check on her dog for two days while she is on a business trip. Pet Sitter will go to Customer's house and let the dog out as needed and fill Customer's food dishes with food provided by Customer. Pet Sitter is providing a nontaxable service when sitting for Customer's dog.

Example 2: Customer hires Pet Sitter to watch her dog for two days while she is on a business trip. Customer brings her dog to Pet Sitter's location. Customer provides the food dishes and food for her dog. Pet Sitter is providing a nontaxable service when sitting for Customer's dog.

Example 3: Customer hires Boarder to watch her dog for two days while she is on a business trip. Customer brings her dog to Boarder's location and Boarder provides food for Customer's dog. Boarder is providing boarding services which are subject to sales tax. Boarder may purchase the food without tax, for resale, that is given to Customer's dog.

April 30, 2015