Is a dog groomer's shampoo line 22 or part iii line 36?

Bottles you resell to owners are Part III purchases, while the same product used in the tub during a groom is line 22.

Is a dog groomer's shampoo line 22 or line 13?

Clippers, dryers, tubs and tables that last more than a year are capital assets reaching line 13, not supplies.

Where does grooming shampoo go on Schedule C? Line 22

Q: Where does grooming shampoo go on Schedule C?

A dog groomer's shampoo belongs on Line 22, supplies. Shampoo, conditioner, ear cleaner and cologne used on animals during a groom are consumed delivering the service, so they are line 22 supplies. The dog goes home clean but takes no product with it, which is what keeps the cost off Part III. Retail shelves change the answer: bottles you buy in to sell at the counter are merchandise and their cost is a Part III purchase recovered through cost of goods sold.

Short answer Schedule C, Line 22 Supplies

A dog groomer's shampoo belongs on Line 22, supplies.

Why line 22

Shampoo, conditioner, ear cleaner and cologne used on animals during a groom are consumed delivering the service, so they are line 22 supplies. The dog goes home clean but takes no product with it, which is what keeps the cost off Part III. Retail shelves change the answer: bottles you buy in to sell at the counter are merchandise and their cost is a Part III purchase recovered through cost of goods sold.

Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a dog groomer's shampoo lands on Line 22 without you sorting it.

Start for free

What a dog groomer's shampoo is confused with

Part III line 36, part iii line 36, purchases less personal use: Bottles you resell to owners are Part III purchases, while the same product used in the tub during a groom is line 22.
Line 13, depreciation and section 179 expense deduction: Clippers, dryers, tubs and tables that last more than a year are capital assets reaching line 13, not supplies.
Line 21, repairs and maintenance: Servicing or repairing the clippers and dryers is repairs and maintenance on line 21, while the shampoo they are used alongside is line 22.

Examples that belong on line 22

$180 of bulk shampoo and conditioner in a month
$65 of ear cleaner and eye wipes
$45 of cologne and finishing spray
$120 of towels, pads and disposable gloves
$95 of de shedding solution used in the tub

What does not belong here

Retail bottles sold to owners, which are Part III purchases.
Clippers, dryers and tables, which are capital assets.
Shampoo for your own pets.
Blade sharpening and clipper servicing, which is line 21.

What to keep

Keep the distributor invoices and split the back room lines from the retail lines on each order. A groomer selling product at the counter needs a stock count for the retail side.

Other expenses on line 22

Expense	Line
branded uniforms and workwear	Schedule C, Line 22
cleaning chemicals and cloths	Schedule C, Line 22
clinic and lab disposables	Schedule C, Line 22
materials a tradesperson consumes on a job	Schedule C, Line 22
memory cards for a camera	Schedule C, Line 22
packaging and shipping boxes	Schedule C, Line 22
PPE, work gloves and safety boots	Schedule C, Line 22
salon color and product used on clients	Schedule C, Line 22
small tools under the de minimis threshold	Schedule C, Line 22

Related lookups

Sources

This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.

Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.

Start for free