Pet Store and Groomer Resale Certificate Guide: Buy Pet Supplies Tax-Free
The U.S. pet industry topped $147 billion in 2024, and independent pet stores, boutique retailers, and grooming businesses are a major part of that market. If you sell pet food, toys, accessories, or grooming products, a resale certificate lets you buy inventory tax-free from distributors and manufacturers.
A pet store spending $10,000 per month on inventory saves $8,400 per year in a state with 7% sales tax. A groomer who also sells retail products saves proportionally on every bottle of shampoo and every bag of treats on their shelves.
Pet Store Supplies
How the Resale Exemption Works for Pet Businesses
The rule is the same as any retail business: if you buy a product to resell it to a customer, you can purchase it tax-free with a resale certificate. You then collect sales tax from the customer at the point of sale.
This applies to:
- Pet stores (brick-and-mortar and online)
- Pet supply retailers and boutiques
- Pet groomers who sell retail products
- Pet bakeries selling treats and food
- Breeders selling supplies alongside animals
The certificate does not apply to items you use in your business operations, like cleaning supplies for the store or equipment for your grooming room.
Apply for Your Resale Certificate
What You Can Buy Tax-Free
Everything on your retail shelves and in your online store qualifies for the resale exemption.
Pet Food and Treats
- Dry dog and cat food (kibble, grain-free, specialty diets)
- Wet/canned food
- Raw and freeze-dried food
- Pet treats and chews (biscuits, jerky, dental chews, bully sticks)
- Supplements and vitamins sold to pet owners
- Bird seed and small animal food (hamster, rabbit, guinea pig)
- Fish food (flakes, pellets, frozen)
- Reptile food (crickets, mealworms, frozen mice)
Toys and Accessories
- Dog and cat toys (balls, squeakers, feather wands, plush toys)
- Leashes, collars, and harnesses
- Beds and crates
- Bowls and feeders
- Clothing and costumes for pets
- ID tags and accessories
- Aquarium decorations and supplies
- Bird cages and accessories
Grooming Products for Retail
- Shampoo and conditioner sold to customers
- Brushes, combs, and grooming tools sold to customers
- Nail clippers for retail sale
- Dental care products (toothbrushes, toothpaste, dental sprays)
- Flea and tick products sold over the counter
Live Animals (Where Applicable)
In most states, the sale of live animals is taxable, and you can use your resale certificate to purchase animals from breeders or distributors for resale. Some states exempt certain live animals. Check your state's specific rules.
What You CANNOT Buy Tax-Free
Items for your business use are not covered by the resale exemption.
| Item | Why It Is Taxable |
|---|---|
| Grooming tables, tubs, and dryers | Business equipment |
| Clippers, blades, and scissors used by groomers | Business tools |
| Shampoo and conditioner used during grooming services | Consumed during service |
| Cleaning and disinfecting supplies for the store | Business operations |
| Display shelving, racks, and fixtures | Store equipment |
| POS systems and computers | Business equipment |
| Kennel and boarding facility equipment | Business use |
| Uniforms and aprons | Personal/business use |
| Waste bags used for cleanup in the store | Business operations |
The Groomer's Split: Service Supplies vs. Retail
Pet groomers face the same challenge as hair salons. The shampoo you lather onto a dog during a grooming appointment is a service supply. You consumed it. The same brand of shampoo sitting on your retail shelf for customers to buy is a resale item.
If you buy a case of 12 bottles and use 8 in grooming while selling 4 retail, only those 4 retail bottles qualify for the resale exemption. Track the split. Your POS system or a simple spreadsheet will do the job.
State-Specific Notes for Pet Businesses
Texas
Texas taxes all pet supplies and accessories at up to 8.25%. Pet food is taxable (it does not qualify for the grocery exemption). Your resale certificate covers all inventory purchased for resale. Grooming services are not taxable in Texas. See the Texas guide.
California
California requires a seller's permit for retail sales. Pet food is generally taxable (the food exemption applies to food for human consumption, not pet food). All pet supplies are taxable at the point of sale. More details in the California guide.
New York
New York taxes pet food and supplies. The state exempts certain food items for human consumption but not pet food. Grooming services may be taxable depending on how they are classified. Review the New York guide.
Florida
Florida taxes pet food and supplies at 6% plus local surtaxes. Live animals sold by pet stores are taxable. Grooming services are generally not taxable.
Pennsylvania
Pennsylvania is notable for pet businesses because it exempts most food, including pet food, from sales tax. This means your customers do not pay sales tax on dog food and cat food purchased in Pennsylvania. However, pet toys, accessories, and non-food items are taxable.
Wholesale Distributors for Pet Stores
Opening wholesale accounts requires your resale certificate. Major pet product distributors include:
| Distributor | What They Carry | Notes |
|---|---|---|
| Phillips Pet Food & Supplies | Full-line pet products | Major independent pet store distributor |
| Pet Food Experts | Premium and natural pet food | Strong in Northeast and expanding |
| Central Pet Distribution | Full-line including small animal | Multiple regional warehouses |
| Animal Supply Company | Full-line distributor | Nationwide coverage |
Direct brand relationships are also common in the pet industry. Many premium pet food brands (like Open Farm, Orijen, Stella & Chewy's) offer direct wholesale accounts to retailers with a valid resale certificate and minimum order commitments.
Selling Live Animals: Special Considerations
If you sell puppies, kittens, fish, birds, reptiles, or small animals, be aware of additional regulations beyond sales tax:
- USDA licensing may be required for certain breeders and sellers
- State and local pet sale laws vary widely (some cities ban the retail sale of dogs and cats from breeders)
- Health certificate requirements differ by state for transporting animals across state lines
- Sales tax on live animals varies by state; some exempt livestock, others tax all animals
Your resale certificate covers the purchase of animals you buy for resale, but the regulatory landscape goes well beyond tax.
Pet Bakeries and Homemade Treat Businesses
If you bake dog treats, make custom pet cakes, or produce any pet food product, your ingredient purchases qualify for the resale exemption. Flour, peanut butter, sweet potatoes, and other ingredients that go into a product you sell are resale purchases.
Packaging (bags, labels, boxes) that transfers to the customer is also exempt. Your oven, mixing bowls, and baking sheets are not.
Real Savings for Pet Businesses
| Business Type | Monthly Inventory Spend | Annual Tax Savings (7%) |
|---|---|---|
| Small pet boutique | $3,000 | $2,520 |
| Medium pet store | $10,000 | $8,400 |
| Large independent pet store | $25,000 | $21,000 |
| Groomer with retail section | $1,500 | $1,260 |
| Pet bakery | $2,000 | $1,680 |
For a medium pet store, $8,400 in annual tax savings covers roughly two months of rent for a small retail space.
Common Mistakes Pet Businesses Make
Using the Certificate on Grooming Supplies
Shampoo, sprays, and conditioners used during grooming are service supplies. They do not qualify. Only products sold off the shelf are exempt.
Not Collecting Tax on Pet Food
In most states, pet food is taxable even though human food may be exempt. Do not assume the grocery exemption extends to pet food. Verify your state's rules.
Mixing Personal Pet Purchases With Business
Buying food for your own pets through your business account without paying tax is a misuse of the certificate. Personal purchases are not resale transactions.
Ignoring Online Sales Tax
If you sell pet supplies online and ship to customers in other states, you may have sales tax nexus in those states. Read our understanding sales tax nexus guide to determine where you need to collect.
How to Get Started
- Apply for your resale certificate. Visit your state's tax authority or use our application service.
- Open wholesale distributor accounts. Provide your certificate to Phillips, Pet Food Experts, or whichever distributors serve your area.
- Set up direct brand accounts. Many pet food and supply brands offer wholesale pricing with a valid certificate.
- Separate retail from service inventory. If you groom, track which products are used in services and which are sold retail.
- Register to collect sales tax. You must collect and remit tax on every retail sale.
Apply for Your Resale Certificate Today