Does a New York business have to charge sales tax on dog-walking fees?

Plain-English summary

A New York dog-walking business, Two Dogs & A Goat, Inc., asked the Department of Taxation and Finance whether it had to charge sales tax on the fees it collects for walking dogs. The Department said no.

New York's sales tax on services works differently from the tax on goods: instead of taxing all services, Tax Law § 1105(c) taxes only a specific list of "enumerated" services (things like repairing property, maintaining real property, or certain information and installation services). If a service isn't on that list, it simply isn't subject to sales tax, no matter how ordinary or commercial the business is. The Department confirmed that dog walking does not appear anywhere in that enumerated list, so a dog-walking business's fees are not taxable.

What this means for you

Pet-service business owners

If you run a dog-walking business (or a similar personal-service business like pet sitting) in New York, you generally don't need to collect sales tax on your basic walking fees. But be careful: if your business also sells taxable tangible goods (leashes, treats, supplies) or bundles in a taxable enumerated service, those separate items or services can still be taxable even though the walking itself is not.

Accountants and tax professionals

This is a straightforward "closed list" services analysis: New York taxes services only if they fall within one of the paragraphs of § 1105(c) (or another specific taxing provision). Dog walking, like many personal services, falls outside that list entirely, so the "is it taxable" question resolves quickly once you confirm the service isn't enumerated.

Common questions

Q: Is dog walking subject to New York sales tax?
A: No. Tax Law § 1105(c) taxes a specific list of enumerated services, and dog walking is not one of them.

Q: Does this mean all pet-related services are tax-free in New York?
A: Not necessarily. This ruling covers only the walking service itself. Other pet-related charges (sales of merchandise, or services that do fall within an enumerated category) could still be taxable depending on the facts.

Q: Can another dog-walking business rely on this ruling?
A: Not directly. This is an advisory opinion binding the Department only as to the petitioner and the facts described. Other businesses' facts may differ, though the underlying legal point (dog walking is not an enumerated service) is a straightforward reading of the statute.

Citations and references

Statutes and rules:

• Tax Law § 1105(c) (sales tax on receipts from enumerated services)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_1998.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a98_81s.pdf

Original ruling text

New York State Department of Taxation and Finance

Taxpayer Services Division
Technical Services Bureau

TSB-A-98(81)S
Sales Tax
December 2, 1998

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S980810B

On August 10, 1998, the Department of Taxation and Finance received a Petition for
Advisory Opinion from Two Dogs & A Goat, Inc., 326 East 34th Street, New York, New York,
10016.
The issue raised by Petitioner, Two Dogs & A Goat, Inc., is whether the service of walking
dogs is subject to sales tax.
Petitioner submitted the following fact as the basis for this Advisory Opinion.
Petitioner is engaged in the rendering of dog walking services for a fee.
Applicable Law and Regulations
Section 1105(c) imposes a tax on the receipts from every sale, except for resale, of certain
enumerated services.
Opinion
Petitioner’s dog walking service is not subject to sales tax. Section 1105(c) of the Tax Law
imposes sales tax on the receipts from the sales of certain enumerated services. Dog walking is not
among these enumerated services subject to sales tax.

DATED: December 2, 1998

NOTE:

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

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