61 Pa. Code § 55.5 — Cleaning of animals

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. Cleaning services performed by a veterinarian for the purpose of or incidental to medical treatment are not subject to tax. 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. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.