Dog Grooming Invoice Template — Free Texas Example: Grooming Taxed, Boarding Not (PDF)

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What should a dog grooming invoice include?

Your business name and contact details, the customer, an invoice number and date, each dog's name and breed, the date of the groom, and one line per charge: the groom itself, add-ons such as dematting or a nail grind, boarding or daycare by the night or day, and anything you sell over the counter. In Texas the split decides the tax, so put the sales tax on its own line for the taxable lines only, then the total, the due date and how to pay. The example: $482.57 for two dogs in Fort Worth, $17.57 of it sales tax on $213.00 of grooming and shampoo, and none on the $252.00 of boarding.

Line items dog groomers actually bill

The groom per dog, with the name, breed and size, and what's included (bath, haircut, nails, ears).
Add-ons: dematting by the 15 minutes, nail grinding, teeth brushing, de-shedding, each on its own line.
Boarding or daycare by the night or day, per dog, with the dates.
Retail: shampoo, collars, treats, each as a sale of goods.
Sales tax as its own line when some lines are taxable and others aren't.

Taking a deposit for a holiday boarding stay? The deposit invoice template shows how to bill it and subtract it later.

How the example adds up

Part of the invoice	Unit	Amount
Full groom, Biscuit (taxed)	1 × $110.00	$110.00
Dematting, Biscuit (taxed)	2 × 15 min × $15.00	$30.00
Bath and nail trim, Pepper (taxed)	1 × $55.00	$55.00
Boarding, 2 dogs, 3 nights (not taxed)	6 dog-nights × $42.00	$252.00
Flea and tick shampoo, retail (taxed)	1 × $18.00	$18.00
TX sales tax, Fort Worth 8.25%	8.25% of $213.00	$17.57
Total due	$110 + $30 + $55 + $252 + $18 + $17.57, by Nov 6	$482.57

What-ifs on the same prices. Billed as one $465.00 line, the whole charge would be taxable on our reading: 8.25% of $465.00 = $38.36, $503.36 in all ($20.79 more). In Pittsburgh, where grooming is taxed and boarding and flea and tick soap aren't: 7% of $195.00 = $13.65, $478.65. In New York City, where boarding is taxed too: 8.875% of $447.00 = $39.67, $504.67 before any tax on the shampoo. In New Jersey, boarding at the groomer's own place is taxed: 6.625% of $447.00 = $29.61, $494.61 before any tax on the shampoo. The shop, the customers, the dogs, the permit number and the prices are made up for the arithmetic.

In InvoiceSnap. The tax is a line of its own and Tax % stays at 0, because the form's tax field would tax every line, including the boarding. Your sales tax permit number goes in the License field, which prints under your name.

Texas: grooming is taxed, boarding isn't

The statute and rule. Tax Code §151.0101(a)(5) lists "the repair, remodeling, maintenance, and restoration of tangible personal property" as a taxable service, and the Comptroller's taxable services guide (96-259) names dog grooming under it and points to 34 TAC §3.292, which says: "Sales or use tax is due from the purchaser on the entire charge for a service to repair, remodel, maintain, or restore tangible personal property, including any separately stated charge for materials, parts, labor, consumable supplies, or equipment." That's why the dematting add-on is taxed even on a line of its own.

The Comptroller's letters. 201107187L (July 15, 2011), written to a veterinary practice, is the most recent we found: routine grooming taxed, medically necessary grooming not, boarding and pet sitting not. Older letters say the same: 8503L0621B02 (March 5, 1985) on cosmetic versus medical grooming, 8604L0724F10 (April 23, 1986) on grooming and pet supplies sold by pet shops and vets, and 8911L0969B10 (November 16, 1989), which also says "the grooming of horses, mules, or work animals is not taxable." Treating fleas in the customer's house rather than on the dog is a different service; see the pest control invoice template.

Rate. The Comptroller's city rate table lists Fort Worth (Tarrant Co) at .082500, the 6.25% state rate plus 2% local.

Pennsylvania, New York and New Jersey

Pennsylvania taxes grooming as "cleaning of animals" (61 Pa. Code §55.5; the state's business hub page for animal groomers says the same). The Department's Retailer's Information guide (REV-717) lists, under pets, "Grooming, unless performed by a veterinarian" for the purpose of or incidental to medical treatment as taxable and boarding, sitting and walking as not. Rate: "The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia."

New York treats pets as tangible personal property, so grooming, boarding and pet sitting are services to that property (TSB-A-05(37)S, October 25, 2005; TSB-A-00(35)S, September 7, 2000; the veterinarians bulletin). TSB-A-05(37)S also says "grooming, bathing and clipping services performed on animals are presumed to be taxable." with the burden on the vet to prove a medical reason. TSB-A-98(81)S (December 2, 1998) found dog walking alone untaxed. Publication 718 (effective March 1, 2025) lists New York City at 8⅞.

New Jersey taxes grooming and boarding at the seller's facility and exempts pet sitting at the owner's home (Sales Tax Guide S&U-4, Rev. 07/22). ANJ-12 (veterinarians) lists boarding, washing and shampooing, grooming, clipping and styling fur and trimming nails as taxable unless done for a medical need, and ANJ-25 puts massage during a groom inside the grooming charge. Groomers clean up after a lot of shedding; the carpet cleaning invoice template shows how New York, Texas, Washington, Florida and Pennsylvania tax carpet and upholstery cleaning.

Where the rules don't line up

Boarding. Not taxed in Texas ("Animal boarding and pet sitting are not taxable services.") or Pennsylvania (REV-717), taxed in New York and, at the seller's facility, in New Jersey. A shop near a state line can't use one price sheet for both.
Pet sitting. New Jersey exempts it at the owner's home; New York's 2000 opinion taxes a pet sitting company's home visits; Texas doesn't tax it.
Dog walking in New York. The 1998 opinion says it isn't taxed; the 2000 opinion taxes pet sitting visits that include walking, and doesn't mention the 1998 one. Each opinion binds the Department only for the business that asked.
Anal glands in Texas. The 2011 letter taxes "baths that include routine expressing of anal glands" but lists "Expressing of impacted anal glands" as medically necessary. It was written to a vet, and doesn't say whether a groomer's work can be medically necessary.
Flea and tick shampoo. Texas taxes it unless a vet prescribes or dispenses it (1986 letter); Pennsylvania lists flea and tick soap for pets as not taxable. We didn't check New York or New Jersey, so those what-ifs leave the shampoo out.
Age of the Texas letters. Three of the four are from 1985 to 1989 and the newest is from 2011, while guide 96-259 and Rule 3.292 are current. They agree on grooming and boarding; a letter answers the facts in front of it, so check with the Comptroller if your packages are unusual.
Grooming and boarding sold as one price. No Texas source we read covers a boarding stay with a bath included; taxing the whole $465.00 is our reading of Rule 3.292's "entire charge" and "any charge connected to the taxable service".

What we did not check

Every state other than Texas, Pennsylvania, New York and New Jersey, including Florida, Ohio, Wisconsin and Virginia, which people also search for; local rates other than Fort Worth, Pittsburgh and New York City.
Dog daycare, training, pet taxis, waste pickup and mobile grooming vans as their own categories, and where a mobile groomer's local tax is sourced in Texas.
New York and New Jersey tax on retail pet shampoo; Texas treatment of service dogs; New Jersey's reduced-rate zones.
Groomer licensing, kennel permits, vaccination rules, insurance, income tax, and typical grooming and boarding prices (the example's are made up).

This is a summary of Texas Tax Code §151.0101, 34 TAC §3.292, Comptroller publication 96-259, letters 201107187L, 8503L0621B02, 8604L0724F10 and 8911L0969B10 and the city rate table; 61 Pa. Code §55.5, REV-717, the PA business hub groomer page and the Pennsylvania Department of Revenue's sales tax page; New York advisory opinions TSB-A-05(37)S, TSB-A-00(35)S and TSB-A-98(81)S, the veterinarians bulletin and Publication 718; and New Jersey's S&U-4, ANJ-12 and ANJ-25, as read on October 25, 2026, not legal or tax advice. Check with the Texas Comptroller, the Pennsylvania Department of Revenue, the New York State Department of Taxation and Finance, the New Jersey Division of Taxation, or your accountant.

Sitters who board at home or visit pets at the owner's house face a different split: the pet sitting invoice template shows New Jersey taxing boarding at the sitter's home but not visits at the owner's.

FAQ

How do I make a dog grooming invoice or receipt?

Give each dog and each service its own line and put the count in Qty: 2 × $15.00 for two 15-minute blocks of dematting, 6 × $42.00 for two dogs boarded three nights. Naming the dog on every line lets a two-dog household check the bill. If only some lines are taxable, work out the tax on those lines and add it as a line of its own, leaving the Tax % field at 0. A receipt is the same document marked paid: write the payment date and method in the notes once the customer pays. In InvoiceSnap the totals update as you type and the free preview PDF shows the finished invoice.

Is dog grooming taxable in Texas?

Yes. The Comptroller's taxable services guide (96-259) puts it in one line: "Services such as shoe shining or repair, appliance repair, furniture refurbishing or upholstering, jewelry repair or cleaning and dog grooming are taxable." Pets are treated as property you maintain, under Tax Code §151.0101(a)(5), "the repair, remodeling, maintenance, and restoration of tangible personal property". A 2011 Comptroller letter adds: "Nonmedical grooming services, including baths that include routine expressing of anal glands, nail trimming and similar pet maintenance services, are subject to sales tax even when done by veterinary staff."

Is dog boarding taxable in Texas?

No. The same 2011 letter: "Animal boarding and pet sitting are not taxable services." A 1989 letter to an animal boarding and grooming business says it the same way: "The boarding of animals is not taxable." and "The grooming of pets for purely cosmetic reasons is a taxable service." That's why line 4 of the example, 6 dog-nights at $42.00, carries no tax.

Can I put grooming and boarding on one line?

You can, but you'd be asking for the boarding to be taxed. Rule 3.292 says tax is due on "the entire charge" for a taxable service and on "any charge connected to the taxable service", and no Texas source we read says how to split a single price for a stay that includes a bath. On our reading, one $465.00 line would be taxed in full: 8.25% of $465.00 = $38.36, $503.36 in all, $20.79 more than the split invoice. Price boarding by the night and grooming by the dog, as in the example.

Are nail trims, dematting and anal glands taxable in Texas?

When they're part of routine grooming, yes: the 2011 letter names "baths that include routine expressing of anal glands, nail trimming and similar pet maintenance services". The same letter lists "Grooming services due to medical necessity" as nontaxable and gives examples, including "Shaving an animal that is so severely matted that the hair must be removed in order to provide medical examination or service" and "Expressing of impacted anal glands". The letter was written to a veterinary practice. The example's dematting is labelled cosmetic and taxed.

Is grooming done for a medical reason taxable?

Not in Texas, whoever does it, according to a 1985 letter: "Dog grooming purely for cosmetic reasons is a taxable service no matter who performs the grooming. Shearing or clipping of a dog as a necessary part of an actual medical treatment is not taxable." A 1986 letter gives an example: "Shearing or clipping a pet as a necessary part of an actual medical treatment such as dipping an animal for flea allergies, is not taxable." None of the letters we read says how a groomer, rather than a vet, shows that a groom was medically necessary, so we treat everything a grooming shop does as cosmetic unless a vet's treatment calls for it.

Do I charge sales tax on shampoo I sell?

In Texas, yes, unless a vet prescribed it. The 1986 letter: "Sales of pet supplies such as flea collars, vitamins, flea shampoo, ointments and dressings are taxable unless they are prescribed" (or dispensed by a veterinarian). So the example taxes the $18.00 flea and tick shampoo. Pennsylvania goes the other way: the Department's retailer guide (REV-717) lists "Flea collars, flea powder, flea and tick soap and tick sprays for use on pets" as not taxable.

Which sales tax rate do I charge in Texas?

State tax is 6.25% plus local taxes. The Comptroller's city rate table lists Fort Worth (Tarrant Co) at .082500 in total, so the example taxes $213.00 at 8.25%: $17.5725, rounded to $17.57. Look up the city your shop is in before you bill; for a mobile groomer, check how the Comptroller sources local tax for your business, which we didn't.

Is dog grooming taxable in Pennsylvania?

Yes. 61 Pa. Code §55.5: "The cleaning of animals, pets, show animals, and the like, for a fee is a taxable service whether performed by a veterinarian or other person." and "Cleaning includes, but is not limited to, activities such as washing the animal, cleaning the eyes and ears, and clipping or trimming the nails and coat." The state's business hub says "Animal grooming services are subject to sales tax in Pennsylvania." Boarding isn't: REV-717 lists "Boarding, sitting or walking" as not taxable. The example in Pittsburgh would tax only the $195.00 of grooming: 7% of $195.00 = $13.65, $478.65 in all.

Is dog grooming taxable in New York?

Yes, and so is boarding. A 2005 advisory opinion says "nonprofessional grooming, bathing and clipping services; i.e., services which do not constitute the practice of veterinary medicine, are taxable under section 1105(c)(3) of the Tax Law, regardless of whether such services are performed by a licensed veterinarian." The Department's veterinarians bulletin gives two examples: "A dog is taken to the veterinary hospital each month for routine bathing, grooming, and nail clipping. The receipts from these services are subject to sales tax." and "A bird is boarded at the local veterinary hospital while the owners are on vacation. The receipts from this boarding service are subject to sales tax." In New York City (8⅞), the example's grooming and boarding would be taxed: 8.875% of $447.00 = $39.67, $504.67 with the shampoo; we didn't check the shampoo.

Is dog walking or pet sitting taxable in New York?

The Department's advisory opinions point both ways. In 1998 it told a dog walker: "Dog walking is not among these enumerated services subject to sales tax." In 2000 it told a pet sitting company whose half-hour visits include walking the dog that "pets are considered to be tangible personal property" and "Accordingly, the services provided by Petitioner are subject to State and local sales taxes." The 2000 opinion also exempts work for guide, hearing and service dogs ("services provided by Petitioner with respect to such dogs will not be subject to tax.") and sitters hired directly by a homeowner who don't offer the service to the public. Neither opinion mentions the other.

Is dog grooming taxable in New Jersey?

Yes. The Division of Taxation's Sales Tax Guide (S&U-4) marks "Animal Grooming" and "Animal Boarding at Seller’s Facility" taxable and "Pet Sitting at Owner’s Home" exempt. Bulletin ANJ-12: "In general, charges for the boarding of animals other than for medical reasons are subject to Sales Tax." ANJ-25 adds that "massage-like activities performed as part of animal grooming are treated as part of grooming, which is a taxable service." At 6.625% ("The Use Tax rate is the same as the Sales Tax rate, which is 6.625%."), the example's grooming and boarding would carry $29.61, $494.61 with the shampoo, which we didn't check.

Is dog grooming taxable in other states?

We checked Texas, Pennsylvania, New York and New Jersey and no others, though people also search for Florida, Ohio, Wisconsin and Virginia. In all four, cosmetic grooming is taxed. Boarding is where they split: untaxed in Texas and Pennsylvania, taxed in New York and New Jersey.

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