Disability & Long-Term Care · Surprise rank #54
Use a Guide, Hearing or Service Dog? NY Removes Sales Tax From Many Necessary Dog Costs
New York exempts qualifying purchases needed to acquire, sustain or maintain a guide, hearing or service dog used by a person with a disability from sales tax.
Who
People with disabilities, their dependents or people buying on their behalf when the purchase is for a qualifying guide, hearing or service dog.
What to do
Start here: Give the seller Form ST-860 for eligible purchases; a blanket certificate can cover future qualifying purchases from the same seller.
Eligibility: The dog and purchaser must fit Tax Law §1115(s) and the current Tax Department definitions for a qualifying guide, hearing or service dog.
What you get
Eligible dog-related purchases and services can be bought without New York sales tax.
Benefit: New York sales tax on eligible goods and services such as dog food, collars, harnesses, grooming, boarding, medicines and other necessary care items.
Possible value: Usually the applicable state/local sales tax on repeated qualifying purchases over the life of the dog.
Good to know
Important: The tax bulletin's definition is narrower than the broad everyday use of 'service animal.' Form ST-860 is generally required for eligible taxable purchases, though veterinarian services are already exempt.
Availability: Active
Why people miss it: People may know service dogs have access protections but not that New York also created a separate sales-tax exemption for many maintenance costs.
Sources reviewed: Aug 10, 2026