Animal care services are taxable when provided by anyone who is “in the business” of providing the services, such as any person or business that does any of the following:
Enter into written contracts to provide services
The services are not taxable when provided by someone who is not in the business of providing the services. For example, you ask your neighbor to feed and walk your dog while you are on vacation for a week. The fee you pay your neighbor is not taxable unless the neighbor is in the business of providing these services.