Is a dog considered personal property?

Unless specifically exempted, sales of tangible personal property are subject to the New York sales tax.

Unless they are expressly taxable, sales of services are generally exempt from the New York sales tax.

Numerous factors may determine whether sales of a specific good or service are subject to taxation. For more thorough explanations of what goods and services are subject to sales tax, refer to our publications and tax bulletins. Examples of taxable tangible personal property and services are shown in the list below. Any type of physical personal property that is perceptible to human senses and has a material existence—i.e., something you can see and touch—is referred to as tangible personal property.

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This law will help ensure companion animals in New York are not abandoned in rental properties when their owners are evicted, which is an important acknowledgement that animals’ legal status as property presents a serious obstacle to their well-being.

Before the passage of this legislation, evicted tenants were not permitted to retrieve any belongings from the property until an inventory had been completed and the items had been stored, with no distinction being made between furniture and animals.

The “No Pet Left Behind” law was approved by Governor Andrew Cuomo in August 2018. According to the new law, officers executing an eviction warrant must search the property for companion animals and arrange for their safe removal.

Assemblymember Linda B. Rosenthal said in a press release, “the law may treat animals like property, but cats are not like couches and dogs are not like dining tables. Animals are sentient beings, members of the family who rely on human care for survival. Plans must be made for their care in the event of an eviction, and this law will ensure that they are.”

This bill was introduced after an evicted couple returned home to find themselves locked out of their residence with their dog inside. According to the sponsor’s memo:

Examples of taxable tangible personal property, services, and transactions that are subject to sales tax are:

tangible personal property:

• furniture, appliances, and light fixtures;
• certain clothing and footwear;
• machinery and equipment, parts, tools, and supplies;
• computers;
• Computer software that has already been written and is being transferred (whether via CD-ROM, Internet download, remote access, etc.) );.
• motor vehicles;
• however, see also TSB-M-15(2)S, Changes to the Application of Sales and Use Tax to Vessels); boats and yachts;
• fuels (for example, gasoline, diesel fuel, and kero-jet fuel);
• candy and confections;
• bottled water;
• soda and beer;
• cigarettes and tobacco products;
• cosmetics and toiletries;
• jewelry;
• artistic items such as sketches, paintings, and photographs;
• animals (for example, dogs, cats, or pet birds);
• food and supplies for animals;
• trees, shrubs, and seeds;
• when purchased for purposes other than use as a medium of exchange, coins and other financial items;
• building materials; and
• prepaid telephone calling cards.

restaurant food and drink;

utility and (intrastate) telecommunication services;

telephone answering services;

prepaid telephone calling services;

mobile telecommunication services;

certain information services;

processing, fabricating, printing, or imprinting of tangible personal property for a customer who furnishes the tangible personal property and doesn’t plan to resell it;

maintaining, installing, servicing, and repairing of tangible personal property;

storing tangible personal property (does not include certain rentals of mini-storage units that constitute the rental of real property – see Tax Bulletin Household Movers and Warehousers – General (permanent) storage and portable storage containers (TB-ST-340) and TSB-M-86(3)S, Taxable Status of the Rental of Self-Service Mini-Storage Units);

maintaining, servicing, and repairing real property;

certain parking and garaging or storing of motor vehicles;

interior decorating and design services;

protective and detective services;

passenger transportation services with a driver using limousines, black cars, and certain other motor vehicles (not including taxi and bus services – see TSB-M-09(7)S, Additional Guidance Relating to the Sales Tax on Certain Transportation Services), and TSB-M-13(2)S, Revised Policy Concerning the Application of the Sales Tax Exclusion for Certain Transportation Services Provided by an Affiliated Livery Vehicle in New York City;

furnishing or providing entertainment or information by telephony or telegraphy or by telephone or telegraph service, provided, for example, over phone numbers with an 800 or 900 prefix;

hotel occupancy;

admission charges to a place of amusement;

social and athletic club dues; and

certain portions of cabaret charges.

FAQ

Is a dog a piece of property?

Under current law, animals typically do not have meaningful legal protections. They lack these protections in large part because, generally speaking, the law views animals as property, or “legal things,” rather than “legal persons.” ”.

Are animals property or persons?

Pets are typically regarded as tangible personal property under the law, just like your car or your furniture.

Is a dog considered tangible property?

This is due to the fact that animals are still regarded as property in the state of New York. “I would think that a court would get involved in that situation if the person doesn’t have the legal right to give up the dog,”