California Sales Tax for Veterinarians - Retailer & Consumer

You may be considered a retailer in some instances and a consumer in others.


If this is the case, you will need to obtain a seller’s permit and report tax on your retail sales.

While you may use a resale certificate to purchase items you will resell, your suppliers should apply tax when you purchase items you will consume in your practice.


Source: California Department of Tax & Fee Administration (CDTFA)


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