Idaho Admin. Code r. 35.01.02.050 - VETERINARIANS AND VETERINARY SUPPLIES
Sections 63-3612, 63-3613, 63-3622, 63-3622D, Idaho Code
01.
In General. Fees charged by
a veterinarian for professional services are not taxable. Tangible personal
property used or consumed by a veterinarian or sold by a veterinarian is
taxable in accordance with the provisions of this rule. (3-31-22)
02.
Drugs and Other Supplies.
Drugs and other supplies used by a veterinarian while treating animal patients
are tangible personal property consumed by the veterinarian in the course of
providing services. If the veterinarian has not paid sales tax on his purchase
of the drugs or supplies, a use tax is owed by the veterinarian.
(3-31-22)
03.
Services
Provided to Exempt Customers. The veterinarian's use of drugs is taxable
even though he may be providing services to a cattle rancher, dairyman or other
producer because the drugs are consumed by the veterinarian and not by the
producer. Since the production exemption is available only to persons engaged
in a production business, the veterinarian does not benefit from the exemption.
(3-31-22)
04.
Retail Sales of
Drugs and Supplies. The sale of drugs and veterinary supplies is a
retail sale and veterinarians making such sales collect and remit sales tax on
those sales. However, the sale of drugs and veterinary supplies to a person
operating a stock, dairy, poultry, fish, fur, or other ranch for gain or profit
is exempt if documented by an exemption certificate as provided in Rule
128 of these rules.
(3-31-22)
05.
Equipment and
Supplies. Tangible personal property purchased or acquired by the
veterinarian for the operation of his business including professional
instruments and supplies, and office furnishings and equipment are taxable.
(3-31-22)
Notes
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