Or enrolled the dog. in the guide dog program.
Somehow I see an issue for using a guide dog for a tax write off for an electrician. Not for a tax write off itself since it would be claimed to be a tool. I am talking about showing up at the customer's door with guide dog and saying, "Hey, I'm here to root around in your electrical panel".
If you put your dog on the side of you truck, on letter letterhead, business cards, ads. I's say it is a writeoff.
I wonder if we can get away with using our kids picture in the same manner and the cost of raising them is cost to maintaining the company image? hmmm.