Water tubing your on water in the summer, snow tubing your on snow during the winter.
Water tubing is behind a boat and snow tubing is down a hill.
Water tubing has special tubes that are expensive and snow tubing can use any tube.
Water tubing you have to wear a type II life jacket by law and snow tubing you don't have to wear anything.
Water tubing needs an observer, driver, and the person being towed and snow tubing only need the person on the tube.
Also in my personal opinion Water Tubing is awesome! and snow tubing is alright.
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1. Tubing is done on a large inflatable tube; sledding is done on a sled.
2. Tubing is usually a more extreme activity done on a mountain, and one must pay to participate. Sledding is more recreational.