Quick answer. Keep a profile for every pet, a log of every visit with the miles driven, and an invoice record that shows who still owes you. New Jersey's sales tax guide lists animal grooming and boarding at your facility as taxable and pet sitting at the owner's home as exempt. Boarding and day care fall under municipal kennel licensing; the state guidance doesn't mention grooming, so requirements vary by town.
Pricing and scheduling
Price per visit, not per hour, and decide up front what a visit includes: length, feeding, medication, litter, a photo for the owner. Then write down the extras you charge for, such as a second dog, holidays, last-minute bookings or keys picked up across town. The prices are yours to set; what matters for your records is that every visit has a price attached the day it happens.
Group visits by neighborhood so one drive covers several clients. That's where most of the margin in walking and drop-ins hides: a $25 visit with a 12-mile round trip earns far less than the same visit three doors from the last one. The check below shows a week's revenue next to the IRS mileage value of the driving it took.
A week of visits and miles
Enter a price and the visits per week.
The mileage value is miles times the IRS business rate: 72.5 cents a mile from January 1 to June 30, 2026 and 76 cents from July 1 to December 31, 2026 (IRS standard mileage rates). It's a planning figure, not a deduction decision; for a full year, use the mileage deduction calculator.
Mileage: log it the day you drive
Schedule C asks how many miles were business, commuting and other, whether you have evidence for the deduction, and whether that evidence is written (Schedule C 2026, Part IV). A log kept on the day, with the date, start and end points, miles and the client, is the written evidence. Rebuilding it from memory in March is how mileage gets lost. The guide to keeping a business mileage log covers the details. Whether the standard rate or actual car costs suits you, and which of your drives count as commuting, are questions for your preparer.
Client and pet records
Before you take a key, get on paper: owner contacts and a backup contact, how to get in and disarm the alarm, each pet's feeding, medication, allergies, behavior with people and other dogs, escape risks, the regular vet and the emergency hospital the owner prefers. Ask to see vaccination records and note the date you saw them. Update the profile at every rebooking, because pets age and medications change.
Two documents protect both sides when something goes wrong. Written service terms cover cancellations, payment, what happens in bad weather, off-leash rules and keys. An emergency vet authorization, signed by the owner, says you may take the pet for care if the owner can't be reached, with a spending limit and who pays. Neither needs to be complicated, but both should be in writing and dated. Have your own attorney review your terms if needed.
Insurance and bonding basics
Liability insurance generally covers claims that your work caused injury or property damage; ask specifically how a policy treats injury to the animals in your care and walking several dogs at once. A bond is different: it generally pays a client back if someone working for you is found to have stolen from them. Your personal car policy may not cover business driving. Some clients, buildings and booking apps ask for proof of coverage. We don't recommend insurers or products; compare written quotes, read the exclusions, and ask a licensed agent anything that's unclear.
Invoices and getting paid
Regular clients often pay weekly or monthly for a run of visits. Number every invoice, list the visits it covers by date, and note when payment is due and when it arrived. A short list of open invoices, checked every Friday, stops a client from drifting two months behind before you notice. If you take card or app payments, record the fee each processor keeps separately from the visit price.
Expenses on Schedule C
The 2026 Schedule C lines include advertising (8), car and truck expenses (9), commissions and fees (10, which covers booking-app and payment fees), insurance other than health (15), legal and professional services (17), supplies (22, leashes, waste bags, shampoo, blades), taxes and licenses (23) and other expenses (27b) (Schedule C 2026). Sort receipts into those names monthly and your preparer decides the rest.
Sales tax and licenses in New Jersey
The Division of Taxation's sales tax guide (S&U-4) lists animal grooming and animal boarding at the seller's facility as taxable, pet sitting at the owner's home as exempt, and pet supplies and pet shampoo as taxable when sold. It doesn't list dog walking, pet transport or training, and it says its list isn't complete, so ask the Division how your services are treated. If you make taxable sales, the guide says to register with Form NJ-REG at least 15 business days before starting.
For licensing, the Department of Health's guidelines for municipal licensure say kennels, pet shops, shelters and pounds apply to their municipality each year for a license after a local health inspection (N.J.S.A. 4:19-15.8). A kennel is a business "boarding or selling dogs or breeding dogs for sale", and the guidance says boarding includes daytime-only dog facilities such as doggie day care. Grooming isn't mentioned. A bill to license pet groomers and register grooming businesses, S387, was pre-filed for the 2026 session; a bill isn't law unless it's enacted, so check its status at njleg.gov. Towns also have their own rules on home businesses and zoning, so requirements vary by town. Call your municipal clerk before you start, and again before adding boarding or day care.
Sources
- IRS: Standard mileage rates
- IRS: Schedule C (Form 1040) 2026
- NJ Division of Taxation: S&U-4, New Jersey Sales Tax Guide (Rev. 07/22)
- NJ Department of Health: Guidelines for municipal licensure of animal facilities
- NJ Legislature: S387 (2026), introduced text
General information checked November 2026 against the official sources above. An organizer and calculator only, not legal, tax or insurance advice; it doesn't decide what applies to you. The check on this page runs in your browser, and nothing you enter is sent or saved.
Common questions
Do I charge New Jersey sales tax for dog grooming?
New Jersey's sales tax guide (S&U-4) lists animal grooming as taxable and animal boarding at the seller's facility as taxable. Pet sitting at the owner's home is listed as exempt. Dog walking isn't listed, so ask the Division of Taxation about it.
Does New Jersey license dog groomers?
The Department of Health's guidance on municipal licenses covers kennels, pet shops, shelters and pounds, and doesn't mention grooming. A bill to license groomers (S387) was pre-filed for the 2026 session; a bill isn't law unless enacted. Requirements vary by town, so check with your municipal clerk.
Do I need a kennel license for dog day care?
The Department of Health's guidance says a kennel includes a business boarding dogs, including daytime-only facilities such as doggie day care, and that kennels are licensed by the municipality after a local health inspection. Ask your town's clerk and health department.
What mileage rate do I use for 2026?
The IRS business standard mileage rate is 72.5 cents a mile for January 1 to June 30, 2026 and 76 cents a mile for July 1 to December 31, 2026.
Is insurance the same as being bonded?
No. Liability insurance generally covers claims that your work caused injury or damage. A bond generally pays a client back for theft by someone working for you. Ask a licensed agent to explain what each policy covers and excludes.
Related: Mileage deduction calculator · How to keep a business mileage log · Free invoice generator