The Tax Foundation notes that the Tennessee Department of Revenue now says that any charge for having your pet bathed in Tennessee is now fully taxable. Grooming is still only taxed at 15%...BUT if your groomer puts both charges on the same bill, tax will apply to both.
HERE is the advisory from the Dept Of Revenue. The law says that laundering tangible personal property is fully subject to taxation. Wait till PETA gets wind of this!!