Here's an example pack station: http://www.kennedymeadows.com/
I'd say the horse operation is first a "*coral*". Second it is the type of coral that has *offerings for the public.* And third it offers *cargo transport via horse.* http://wiki.openstreetmap.org/wiki/Riding as you noted use a more direct approach with a tourism=trail_riding_station, the problem being that it is often not clear what the most important of several services at such location is. Is the trail ride operation the most important? The cargo operation? If you can tag it first as a "horse operation with public services" and subtag for the cargo services, I think you're on a good track. Not attempting to follow existing convention it might look like: amenity=stable access=customers services=day trips; cargo dropoff; overnight trips; instruction; feed animal_boarding=horse feeding:for=horse website=http://www.example.com/ With both free form services offered, and certain developed tags like "feeding:for".
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