California Sales Tax for Veterinarians - Drugs & Medicines – Exempt Sales

Under certain circumstances, your sale or use of a veterinary drug or medicine is not taxable.


The product must be sold for the prevention or control of disease in food animals, or in animals that will be sold by the purchaser in the regular course of business.

For animals that will be sold, the drug or medicine must be intended for administration as an additive to feed or water rather than for direct administration.

The table on the next slide summarizes how tax applies to the sale or use of drugs and medicines.

Direct administration includes oral, hypodermic, external, or topical application, including injections, implants, drenches, repellents, and pour-ons.


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

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

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