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Bill

SB 106

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

2026 Regular Session Introduced by Rob Sampson

Connecticut bill exempts dog grooming services from sales tax, reducing consumer costs but eliminating state revenue without identified budget offset.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
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Bill Summary · SB 106

Legislative bill overview

SB 106 would exempt dog grooming services from Connecticut's sales and use tax. Currently, these services are taxed like other personal services in the state. The bill would remove this tax obligation for businesses providing grooming to dogs.

Why is this important

Dog grooming is a service used by pet owners across income levels, and tax exemptions can reduce costs for consumers. However, this creates a trade-off: lost tax revenue must be compensated elsewhere, or it reduces state funding availability. The precedent also matters—exempting specific services raises questions about which other services deserve similar treatment.

Potential points of contention

  • Revenue impact: The bill would reduce state tax collections with no identified funding offset, requiring either budget cuts elsewhere or tax increases on other goods/services
  • Fairness and precedent: Other personal care services (haircuts, veterinary care) remain taxed, raising questions about whether dog grooming deserves unique treatment and whether similar exemptions should follow
  • Business classification: The exemption's scope may be unclear—does it apply to all dog care businesses, only pure grooming, or facilities offering mixed services, potentially creating compliance and enforcement challenges

Compiled from official sources — confirm details with the bill’s official record.

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