§ 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.

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