AN ACT EXEMPTING DOG GROOMING SERVICES FROM THE SALES AND USE TAXES.

Plain English Breakdown

The official source does not provide details on how the loss of revenue will be addressed or whether other pet services may receive similar treatment, leaving these points as unknowns.

Dog Grooming Services Tax Exemption

This act removes sales and use taxes on dog grooming services.

What This Bill Does

• Removes sales tax for dog grooming services.
• Exempts dog grooming from use taxes.

Who It Names or Affects

• Dog owners who pay for grooming services.
• Businesses that provide dog grooming services.

Terms To Know

Sales Tax

A tax added to the price of goods and services when they are sold.

Use Tax

A tax on items bought out-of-state or online that should have been taxed at purchase but weren't.

Limits and Unknowns

• The bill does not specify how the loss of tax revenue will be made up.
• It is unclear if other pet services might get similar exemptions in the future.

Official Summary Text

To exempt dog grooming services from the sales and use taxes.

Current Bill Text

LCO No. 819 1 of 1

General Assembly Proposed Bill No. 106
February Session, 2026 LCO No. 819

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SAMPSON, 16th Dist.

AN ACT EXEMPTING DOG GROOMING SERVICES FROM THE SALES
AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to exempt dog 1
grooming services from the sales and use taxes. 2
Statement of Purpose:
To exempt dog grooming services from the sales and use taxes.