Depends, if you have an auto, you MUST tow the car by the rear wheels. Since the pump for the tranny fluid isn't on and the fluids are not circulating, it will do harm to the car. If you have a 5 speed, you can tow it with the front wheels up, just make sure it's not in gear.

If you are towing with the rear wheels up, make sure you have the steering wheel secured.