Nebraska Sales And Use Tax Guide For Veterinarians - 2011

ADVERTISEMENT

I
G
nformatIon
uIde
March 2011
n
s
u
t
G
ebraska
ales and
se
ax
uIde
V
for
eterInarIans
Overview
Charges for a veterinarian’s professional services are not subject to sales tax.
Veterinarians are the consumers of veterinary supplies, veterinary medical equipment, office supplies,
and business equipment they use to provide their services. Veterinarians owe Nebraska and local sales
or use tax on their purchases of these items.
Veterinarians may also make retail sales to their clients. Veterinarians making retail sales must hold a
Nebraska Sales Tax Permit to collect and remit the Nebraska and applicable local sales tax on all retail sales.
This information guide is intended to provide an overview. Nothing in this guide supersedes, alters,
or otherwise changes any provisions of the Nebraska tax code, regulations, Nebraska Department of
Revenue (Department) rulings, or court decisions.
This information guide may change with updated information or added examples. The
Department recommends you do not print this guide. Instead, sign up for the subscription
service at to get updates on your topics of interest.
terms
Agricultural Chemicals. Agricultural chemicals are any substances or mixtures intended for use in preventing,
destroying, repelling, or mitigating pests of food-producing animals, or to affect the structure or function of
animals. Agricultural chemicals include pesticides, insecticides, fungicides, growth-regulating chemicals,
hormones, and rodenticides.
Animal Specialty Services. Animal specialty services are services which provide care for animals (excluding
livestock) including boarding, cosmetic, cleaning, training, security, and final disposition services for the animal.
Feed and Feed Supplements. Feed and feed supplements commonly used as food or food supplements for
animals include:
All grains
Minerals
Fats
Proteins
Fibers
Salts
Grit commonly used as food or food
Vitamins
supplements for animals
3-2011
7-233-1993 Rev.
Supersedes 7-233-1993 Rev. 8-2009
Nebraska Sales and Use Tax Guide for Veterinarians Information Guide, March 16, 2011, Page 1

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 7