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Sales Tax Instructional Bulletin No. 51 - Maine Revenue Services Sales, Fuel & Special Tax Division Page 3

F. Services sold by veterinarians. Services sold by veterinarians are not subject to Maine

sales tax. These services include, but are not limited to:

Surgeries

Inoculations

Bathing

Grooming

Boarding

Implanting micro-chips

Bandaging

Lab services

Testing

Examinations

Suturing

Administering medications

Euthanization

Cremation

Neutering

Insemination

X-Rays

Diagnostic Test

G. Samples. Samples that are supplied free of charge to veterinarians and animal care

givers by drug companies and other distributors are not subject to either Maine sales tax or

use tax. These samples can be supplied to customers free of charge also with no tax

implication. However, if samples are sold to customers, the samples would be subject to the

Maine sales tax.

TAXABLE PURCHASES

A Maine sales/use tax is imposed upon the veterinarian or animal caregiver on certain

purchases made by them. The Maine sales tax should be paid by the purchaser to the vendor if

the vendor is a registered Maine seller. If the vendor is not a registered Maine seller, the

purchaser must report and pay the Maine use tax directly to Maine Revenue Services on the

regularly filed Maine sales tax return.

A. Products consumed or used in the performance of a service.

Products commonly

consumed or used in the performance of veterinary services, upon which Maine sales/use tax

would be due, include but are not limited to:

Blood replacement

Semen

Micro-chips

Surgical dressings

Bandages

Splints

Protective devices

Salves & ointments

Disinfectants

Braces

Shampoo

Protective apparel

Syringes

Surgical tools & instruments Disposable supplies

Suturing supplies

B. Equipment and supplies. Equipment and supplies used by a veterinary or animal

caregiver business, upon which Maine sales/use tax would be due, include but are not limited

to:

• Durable furniture & fixtures, i.e. office furnishings, building furnishings

• Medical equipment, i.e. exam tables, scales, specialized equipment

• Office supplies & equipment, i.e. consumables, copiers, printers, computers

• Analytical equipment, i.e. X-ray equipment, scanning equipment, computers

• Cleaning supplies, both durable and consumable

• Animal containment products, i.e. cages, leashes, muzzles, etc.

• Transportation equipment, i.e. gurneys, trailers, dollies, flatbeds

• Laboratory equipment, both durable and consumable

Sales Tax Instructional Bulletin No. 51 - Maine Revenue Services Sales, Fuel & Special Tax Division Page 3

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