Is a professional pet-sitting business's dog walking, litter box cleaning, and pet feeding service subject to New York sales tax?

Plain-English summary

A pet-sitting company visits clients in their own homes for half-hour sessions, during which it might walk the dog, refresh the cat's litter box, or feed the pet. It asked whether these services are subject to New York sales tax.

New York's sales tax reaches services that "maintain, service, or repair" tangible personal property. The wrinkle here -- and the whole reason this ruling exists -- is that the Department's own regulations define "tangible personal property" broadly enough to include animals. Because pets legally count as tangible personal property under that regulation, walking, feeding, and cleaning up after them qualifies as "maintaining or servicing" that property, the same category that covers things like lawn care or appliance repair. So a company charging for these services is providing a taxable service and must collect sales tax on its charges.

There are two carve-outs worth knowing. First, New York specifically exempts any goods or services needed for the care of a guide dog, hearing dog, or service dog used by a person with a disability -- so pet-sitting services for those dogs specifically aren't taxable. Second, the general "maintaining/servicing tangible personal property" tax has a built-in exclusion for an individual hired directly by a homeowner or tenant who isn't in the regular business of offering the service to the public -- think a neighborhood teenager who occasionally walks a dog for cash, as opposed to a company like Petitioner that holds itself out to the public as a professional pet-sitting business.

What this means for you

Professional pet-sitting and dog-walking businesses

If you operate as a business offering pet-sitting, dog walking, or similar services to the public, your charges are subject to New York sales tax, because pets are treated as tangible personal property and your services count as maintaining or servicing that property.

Informal or occasional pet sitters

If you're an individual (not a business) hired directly by a homeowner or lessee for pet-sitting work, and you don't regularly offer these services to the public as a trade or business, your services fall outside the tax -- the same carve-out that applies to an individual doing informal handyman work for a homeowner.

Owners of guide dogs, hearing dogs, or service dogs

Pet-sitting (and any other goods or services) for the acquisition, sustenance, or maintenance of a guide, hearing, or service dog used by a person with a disability is specifically tax-exempt, regardless of who provides it.

Accountants and tax professionals

The doctrinal hook worth remembering is 20 NYCRR § 526.8(a)(4)'s inclusion of "animals" within the regulatory definition of tangible personal property -- a somewhat counterintuitive classification that drives the whole taxability analysis here and could resurface in other pet-related service questions (grooming, boarding, training, etc.).

Common questions

Q: Are pets really considered "tangible personal property" for sales tax purposes?
A: Yes. New York's Sales and Use Tax Regulations (20 NYCRR § 526.8(a)(4)) explicitly list animals as tangible personal property, which is what makes pet-sitting services taxable as "maintaining or servicing" that property.

Q: Is dog walking by an individual, non-business pet sitter taxable?
A: No, if that individual is hired directly by the homeowner or tenant and isn't in the regular trade or business of offering pet-sitting services to the public -- that's a specific statutory exclusion under Tax Law § 1105(c)(3)(i).

Q: Are services for a service dog or guide dog taxable?
A: No. Tax Law § 1115(s)(1) exempts any goods or services necessary for the acquisition, sustenance, or maintenance of a guide dog, hearing dog, or service dog used by a person with a disability.

Q: Does this ruling apply to other pet-related services, like grooming or boarding?
A: This advisory opinion only addresses dog walking, litter box refreshing, and feeding as described by the petitioner, and binds the Department only as to this petitioner's facts -- but the underlying "animals are tangible personal property" classification could extend to other pet services with a similar maintaining/servicing character.

Citations and references

Statutes and regulations:

• Tax Law § 1105(c)(3) (tax on maintaining, servicing, or repairing tangible personal property; individual-in-a-private-home exclusion)
• Tax Law § 1115(s)(1) (exemption for goods/services for guide, hearing, or service dogs)
• 20 NYCRR § 526.8(a)(4) (animals are tangible personal property)
• 20 NYCRR § 527.5(a)(3) (definition of maintaining, servicing, and repairing)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_2000.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a00_35s.pdf

Original ruling text

New York State Department of Taxation and Finance

Office of Tax Policy Analysis
Technical Services Division

TSB-A-00(35)S
Sales Tax
September 7, 2000

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S000315A

On March 15, 2000, the Department of Taxation and Finance received a Petition for Advisory
Opinion from Pet Pals Pet Sitting, Inc., 648 Central Park Avenue, PMB 167, Scarsdale, NY 10583.
The issue raised by Petitioner, Pet Pals Pet Sitting, Inc., is whether the services of pet sitting,
which includes dog walking, refreshing cat litter boxes, or providing food to the pets is subject to
State and local sales and use taxes.
Petitioner submits the following facts as the basis for this Advisory Opinion.
Petitioner provides a pet sitting service for clients in their homes. During a half hour visit,
Petitioner will walk the client’s dog, refresh the litter box of the client’s cat, or provide food to the
pet.
Applicable Tax Law and Regulations
Section 1105 of the Tax Law provides, in part:
Imposition of sales tax – On and after June first, nineteen hundred seventy­
one, there is hereby imposed and there shall be paid a tax of four percent upon:
*

*

*

(c) The receipts from every sale, except for resale, of the following services:
*

*

*

(3) Installing tangible personal property . . . or maintaining, servicing or
repairing tangible personal property . . . not held for sale in the regular course of
business . . . whether or not any tangible personal property is transferred in
conjunction therewith, except:
(i) such services rendered by an individual who is engaged directly by a
private home owner or lessee in or about his residence and who is not in a regular
trade or business offering his services to the public . . . .

-2­
TSB-A-00(35)S
Sales Tax
September 7, 2000

Section 1115(s)(1) of the Tax Law, as added by Chapter 201 of the Laws of 1995, provides:
The sale of any good or service necessary for the acquisition, sustenance or
maintenance of a guide dog, a hearing dog or a service dog, as defined in section one
hundred eight of the agriculture and markets law, which is utilized by any person
with a disability, shall be exempt from taxation pursuant to this article.
Section 526.8(a) of the Sales and Use Tax Regulations provides, in part:
Definition. The term “tangible personal property” means corporeal personal
property of any nature having a material existence and perceptibility to the human
senses. Tangible personal property includes, without limitation:
*

*

*

(4) animals, trees, shrubs, plants and seeds . . . .
Section 527.5(a)(3) of the Sales and Use Tax Regulations provides, in part:
Maintaining, servicing and repairing are terms used to cover all activities that
relate to keeping tangible personal property in a condition of fitness, efficiency,
readiness or safety or restoring it to such condition.
Opinion
In this case, Petitioner sits for clients’ pets in its clients’ homes. During a half hour visit,
Petitioner will walk the client’s dog, refresh the litter box of the client’s cat, or provide food to the
pet.
Pursuant to Section 526.8(a)(4) of the Sales and Use Tax Regulations, pets are considered
to be tangible personal property. Therefore, the maintaining and servicing of pets is taxable under
Section 1105(c)(3) of the Tax Law and Section 527.5 of the Sales and Use Tax Regulations. The
services provided by Petitioner are deemed to be maintaining and servicing tangible personal
property. Accordingly, the services provided by Petitioner are subject to State and local sales taxes.
Section 1115(s) of the Tax Law provides that sales of any goods or services necessary for the
acquisition, sustenance or maintenance of a guide dog, hearing dog, or service dog are not subject
to sales tax. Therefore, services provided by Petitioner with respect to such dogs will not be subject
to tax.

-3­
TSB-A-00(35)S
Sales Tax
September 7, 2000

It should be noted that pet sitting services rendered by an individual who is hired directly by
a private home owner or lessee, and who does not offer these services to the public as part of a
regular trade or business, are not subject to sales tax. See Section 1105(c)(3)(i) of the Tax Law.

DATED: September 7, 2000

NOTE:

/s/
John W. Bartlett
Deputy Director
Technical Services Division

The opinions expressed in Advisory Opinions are
limited to the facts set forth therein.