Exempts services provided to board an animal when rendered by a veterinarian licensed and registered as required by the education law or by a commercial horse boarding operation from sales and use taxes.
Provides for the licensing, inspection and regulation of animal boarding kennels; authorizes the department of agriculture and markets to license, inspect and regulate animal boarding kennels.
Provides for the licensing, inspection and regulation of animal boarding kennels; authorizes the department of agriculture and markets to license, inspect and regulate animal boarding kennels.