Ezel / Tax Rulings / TX
TX 8812L0917B12 Sales and/or Use Tax (State,Local,MTA) 1988-12-01

Were charges for visiting a customer's home twice daily to feed, water, and walk dogs taxable?

Short answer: No. Texas treated the described dog-sitting service as nontaxable, but the provider had to pay tax on supplies used to perform it, such as dog food.

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This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The provider made two daily trips to a customer's home to feed, water, and walk the dogs and also brought in mail and newspapers. The Comptroller said the dog-sitting charge was not taxable.

The provider still had to pay tax on materials used to perform the service, including dog food.

Common questions

Was the dog-sitting charge taxable? No.

Did bringing in mail and newspapers change the answer? No under the stated facts.

Who paid tax on dog food used in the service? The provider.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller December 1, 1988

Dear **:

Thank you for your letter concerning dog sitting services. Your
dog sitting services involve two trips a day to feed, water, and
walk the dogs. You also bring in your customers mail and newspapers.
This service is a non-taxable service, you should not collect tax
on your charge for dog sitting. However, you should pay tax on any
materials you use to provide your service, such as, dog food.

This opinion is based on the facts presented. If there are addition-
al or different facts, the opinion may change.

If you have any questions, please contact Tax Correspondence. You
may call toll free 1-800-252-5555, or our regular number is
512/463-4600. My extension is 3-4658.

Sincerely,
Sherry Buckley
Tax Correspondence

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