As a small therapy dog I often have opportunity to sit on people's laps or on their beds. Often, I take photos on sofas, chairs, laps, pillows and counter tops. Besides daily complete hygiene, I have to make sure I don't transfer anything to any surface. So I have been taught to sit on my tail. It provides a cushion and keeps things 'clean.' I usually do it automatically though sometimes I miss and have to be reminded.
When my Momma was taking classes on therapy, she learned there were stringent policies on keeping things sanitized and clean. There are rules that patients must sanitize their hands before and after touching a therapy dog (even if the dog is clean). They are also required to wear separate barrier from patient to patient. From this, we gathered that we do a lot of other activities and accept requests that require me to sit on different surfaces. So it made sense when I sat on my tail by accident (like a lazy side sit) she would praise me and call it - 'tuck your tail' - as in, tuck my tail underneath me so that I can sit on it. Sometimes I fold it underneath me, sometimes I tilt it on its side, other times, just side saddle sit.