California Sales Tax for Veterinarians - Boarding Charges

You may board animals at your hospital or clinic in association with professional services or as a service to your clients.


Your charges for boarding are not subject to tax, whether they are itemized or included in a lump-sum billing.

However, you may be required to report tax on the sale of products furnished for a boarded animal, as explained later.

If your bill does not list separate charges for products furnished, you are considered the consumer of those products and should not buy them with a resale certificate. If you do, you will owe use tax based on their purchase price.

If your bill includes separately stated charges for products furnished, you are considered the retailer of those products and must report tax on your sales. If you provide professional services with boarding, you are generally considered the consumer of drugs and medicines even when you charge separately for them.


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

Course: https://salestaxsolutions2000.com/california-sales-tax-veterinarians

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