AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION

HB 7399 removes pet care services (like grooming or boarding) from the list of taxable services under the state's sales tax code. This change means pet care businesses will no longer have to collect sales tax on these services, directly affecting them and their customers. The bill specifically repeals the tax classification for pet care services as defined in sections 44-18-7(19) and 44-18-7.3(b)(3) of the tax code. It is currently in the early stages of the legislative process, having been introduced on January 28, 2026.