In New York, sales of goods are often subject to the sales tax. The sales tax is also imposed on certain types of services, one of which is "maintaining, servicing or repairing tangible personal property."
In the landmark advisory opinion TSB-A-00(35)S [pdf], the state Department of Taxation and Finance concluded that dog walking and pet sitting are subject to the New York sales tax. Dogs and cats are tangible personal property, and the dog walking and pet sitting services are performed to maintain the dogs and cats. The dog walker or pet sitter in New York City should charge 8.875% sales tax on top of the bill to the pet owner.
therapy rabbits and monkey helpers.
The sales tax for maintaining personal property , normally applicable to car mechanics and the like, is found in many states, so the dog walking sales tax potentially has nationwide reach.
In contrast, young children are probably not considered tangible personal property, at least since the Civil War, so babysitters do not have to charge sales tax for maintaining the children.