California Sales Tax for Veterinarians - Other Products

 As shown earlier, sales of products other than drugs or medicines, when furnished without related professional services, are generally considered retail sales.


When these products are provided with professional services, your billing method determines whether the transaction is considered a retail sale.

The following products are not considered veterinary drugs or medicines:

Flea powder, spray, and dip

Flea collars

Leashes, leads, and collars

Animal carrying cases

Animal shampoo

Grooming aids

Pet foods, including prescription diet foods and artificial diets

Vitamins

You are considered the retailer of products other than veterinary drugs or medicines furnished with professional services when you list a separate charge for those items on your bill.

Tax is due on the sale of the products based on their selling price.

However, if you bill your client for a lump sum amount (services and products combined in one charge), you are considered the consumer of those products rather than the retailer.


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


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