Is pet sitting in NY a taxable service?

Question

Our pet sitter sent us an invoice for in-home pet sitting. My husband doesn't think that it's a taxable service. Is he correct?

Answer 1

Pet sitting is not listed as an exempted service. The closest related exemption is "services of a licensed veterinarian constituting the practice of veterinary medicine". So unless a licensed veterinarian did the pet sitting as part medical procedure, NY sales taxes apply.

Answer 2

If you're asking about sales tax, it appears to be taxable. NYS levies sales tax on "tangible personal property" but the issue on services gets a bit muddy. Here's a link to a FAQ on the subject. http://nystax.custhelp.com/cgi-bin/nystax.cfg/php/enduser/std_adp.php?p_faqid=869&p_created=1076010321&p_sid=2t84KoHi&p_accessibility=0&p_redirect=&p_lva=&p_sp=cF9zcmNoPSZwX3NvcnRfYnk9JnBfZ3JpZHNvcnQ9JnBfcm93X2NudD01MTkmcF9wcm9kcz0mcF9jYXRzPSZwX3B2PSZwX2N2PSZwX3NlYXJjaF90eXBlPWFuc3dlcnMuc2VhcmNoX25sJnBfcGFnZT0x&p_li=&p_topview=1 Note that veterinary services are exempt but there's an exception for grooming and boarding. Here's a link to the NYS State Sales Tax Guide: http://www.tax.state.ny.us/pdf/publications/sales/pub750_804.pdf

Answer 3

Yes, pet sitting is a taxable service. It falls under the category of service to tangible personal property which is fully taxed in NYS.

I'm not sure of the exact regulation, but I believe that it is 527.5.