California Sales Tax for Veterinarians - Retail Sales

To determine which of your sales are retail sales, the following factors are considered:


The type of service, if any, provided with the product;

Whether the product is a drug or medicine, or another type of product; and
For products other than drugs or medicines, your billing method.

The table on the next slide shows the circumstances in which you are considered to be a retailer, and when you are a consumer.


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

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