(2) Boarding and grooming.
(a) Charges for boarding animals or for
grooming animals are not subject to tax.
(b) Items purchased for use in providing
boarding or grooming are subject to tax. For example, cat food, dog food, nail
care items, clippers, shears, brushes, combs, soaps, detergents, deodorizers,
and colognes are subject to tax. Disinfectants used to clean kennels, cages,
equipment, or other items used for boarding or grooming animals are subject to
tax.
(4) Items
purchased for treatment.
(a) Veterinarians are
required to pay tax at the time of purchase on taxable items and services used
or consumed in rendering veterinary services. Some examples of taxable items
used or consumed by veterinarians in their practice are: gloves, gowns,
uniforms, masks, drapes, or towels; infusion pumps; reusable knives, needles,
or scissors; scales; ear syringes; specimen bags; instruments, equipment, and
machines, and their parts and accessories; microscopes; examination tables;
X-ray machines; X-ray films and developing solutions; computerized axial
tomography (CAT) machines; magnetic resonance imaging (MRI) machines; tags;
identification chips; disposable medical restraint collars and muzzles; and
chemical compounds and test kits used for the diagnosis or treatment of
animals' disease, illness, or injury. This is not intended to be an exhaustive
list.
(b) The following items sold
to veterinary clinics or hospitals or licensed veterinarians are exempt:
1. Antiseptics;
2. Absorbent cotton;
3. Gauze for bandages;
4. Hypodermic needles and syringes;
5. Lotions;
6. Vitamins; and,
7. Worm remedies.
(c)
1.
Medical products, supplies, or devices sold to veterinary clinics or hospitals
or licensed veterinarians are exempt when:
a.
The medical product, supply, or device must be dispensed under federal or state
law only by the prescription or order of a licensed practitioner; and,
b. The medical product, supply, or
device is intended for single use and is not intended to be
reusable.
2. Medical
trays and surgical or procedure kits containing medical products, supplies, or
devices that are labeled to be dispensed only by the prescription or order of a
licensed practitioner and are intended for a single use are exempt, even when
the medical tray or kit contains one or more items that, when sold separately,
would be subject to tax.
3. No
exemption certificate is required to be obtained by the selling dealer from the
purchasing veterinary clinic or hospital or licensed veterinarian to document
tax-exempt sales of medical products, supplies, or devices that are labeled to
be dispensed only by the prescription or order of a licensed practitioner.
However, selling dealers are required to maintain documents in their records
evidencing that the medical product, supply, or device sold to a veterinary
clinic or hospital or licensed veterinarian is labeled to be dispensed only by
the prescription or order of a licensed practitioner.
(d) Medical products, supplies, and devices
used in the cure, mitigation, alleviation, prevention, or treatment of injury,
disease, or incapacity of an animal(s) that are temporarily or permanently
incorporated into an animal(s) are exempt. Such medical products, supplies, and
devices may be purchased tax-exempt when the licensed veterinarian, or an
authorized representative of the licensed veterinarian, extends an exemption
certificate to the selling dealer certifying that the purchased medical
products, supplies, or devices will be temporarily or permanently incorporated
into an animal(s) for the cure, mitigation, alleviation, prevention, or
treatment of injury, disease, or incapacity of an animal(s). A suggested
exemption certificate is provided in paragraph (4)(f).
(e)
1.
Commonly recognized substances possessing curative or remedial properties are
exempt when:
a. Purchased by a licensed
veterinarian who orders and dispenses the substance as treatment for a
diagnosed health disorder of an animal; and,
b. The substance is applied to, or consumed
by, animals for the alleviation of pain or the cure or prevention of sickness,
disease, or suffering.
2.
Charges to a client by a veterinarian for substances possessing curative or
remedial properties that are not required by federal or state law to be
dispensed only by a prescription, other than therapeutic veterinary diets, are
subject to tax.
3. Examples:
Transdermal medications, sprays, or powders designed to prevent or treat flea
or tick infestation are exempt when they are purchased by and ordered and
dispensed by a licensed veterinarian as part of treatment of a diagnosed health
disorder of an animal.
4. Commonly
recognized substances possessing curative or remedial properties may be
purchased exempt from tax when the licensed veterinarian, or an authorized
representative of the licensed veterinarian, extends an exemption certificate
to the selling dealer certifying that the purchased substance possessing
curative or remedial properties will be ordered and dispensed and applied to,
or consumed by, an animal(s) for the alleviation of pain or the cure or
prevention of sickness, disease, or suffering of an animal(s). A suggested
exemption certificate is provided in paragraph (4)(f).
(f) The following is a suggested exemption
certificate:
EXEMPTION CERTIFICATE
MEDICAL PRODUCTS, SUPPLIES, AND DEVICES
SUBSTANCES POSSESSING CURATIVE OR REMEDIAL PROPERTIES
I, the undersigned individual, as a veterinarian licensed in
the State of Florida, or an authorized representative of a licensed
veterinarian, certify that the items indicated below, purchased on or after
________ (date) from ________ (Selling Dealer's Business Name), are for the
exempt purpose indicated below. The option checked below applies to this
purchase:
() Medical products, supplies, or devices that will be
temporarily or permanently incorporated into an animal for use in the cure,
mitigation, alleviation, prevention, or treatment of injury, disease, or
incapacity of an animal(s).
() Substances possessing curative or remedial properties
that will be ordered and dispensed and applied to, or consumed by, an animal as
treatment for the alleviation of pain or the cure or prevention of sickness,
disease, or suffering of an animal(s).
I understand that if I use the medical product or supply or
substance for any nonexempt purpose, I must pay tax on the purchase price of
the item directly to the Department of Revenue.
I understand that if I fraudulently issue this certificate to
evade the payment of sales tax, I will be liable for payment of the sales tax
plus a penalty of 200% of the tax and may be subject to conviction of a third
degree felony.
Under the penalties of perjury, I declare that I have read
the foregoing Certificate and that the facts stated herein are true.
Licensed Veterinarian's Name:
_____________________________________________________________ Veterinarian's
Address:
__________________________________________________________________________________________________________
Veterinarian's Florida License No.:
______________________________________________________ Name of Veterinarian's
Authorized Representative:
___________________________________________________________________________________
(Signature of Veterinarian or Authorized
Representative)
__________________________________________________________________________________________________________
Title
Date
_____________________________________________________________________________________________________
(5) Items purchases for resale.
(a) Veterinarians who sell, lease, or rent
items of tangible personal property, such as pet carriers, crates, kennels,
houses, cages, clothing, bedding, toys, collars, leashes, leads, tie-outs,
feeders, bowls, dishes, gates, or doors, are required to register as a dealer
and collect and remit the applicable tax to the Department. This is not
intended to be an exhaustive list.
(b) As a registered dealer, the veterinarian
may provide a copy of the dealer's Annual Resale Certificate to purchase
taxable items of tangible personal property for resale in lieu of paying tax to
the selling vendor, as provided in Rule
12A-1.039,
F.A.C.
(7) Recordkeeping requirements.
(a) Veterinarians must maintain copies of
records indicating the prescription or orders for and the dispensing of drugs,
medicines, medical products, supplies, and devices, and substances possessing
curative or remedial properties in their records until tax imposed by Chapter
212, F.S., may no longer be determined and assessed under Section
95.091(3),
F.S.
(b) Electronic storage by the
veterinarian of the orders or prescriptions will be sufficient compliance with
the provisions of this subsection.
