The New York State Department of Taxation and Finance, Office of Tax Policy Analysis, Taxpayer Guidance Division, has issued Advisory Opinion TSB-A-08(17)S (3/19/08):

Petitioner’s newly constructed laundromat facility is also equipped with a coin-operated dog washing machine. Customers use the dog washing machine to wash and dry their dogs without the assistance of any of Petitioner’s employees. Pursuant to section 526.8(a)(4) of the Regulations, dogs are considered to be tangible personal property for purposes of the sales tax. Washing a dog using a coin-operated machine qualifies as maintaining tangible personal property under section 1105(c)(3) of the Tax Law and section 527.5(a) of the Regulations as such action helps keep the dog in a condition of fitness. Therefore, the receipts from Petitioner’s coin-operated dog washing machine are subject to sales tax under section 1105(c)(3).

(Hat Tip: John Swain.)  I wonder if the owners of the coin-operated dog washing machine are contemplating using Mitt Romney as a celebrity pitchman.