Form Gt-800045 - Sales And Use Tax On Veterinarians And Veterinary Clinics (Page 2 of 4) in pdf

 Feeds for poultry, ostriches, livestock, racehorses, and dairy cows.

 Food for guide dogs when purchaser provides a Consumer’s Certificate of Exemption for

the Blind (Form DR-152) issued by the Department of Revenue to the selling dealer.

Items Purchased by Veterinarians

Florida sales tax applies to taxable supplies or items purchased tax-exempt and then used by

veterinarians and veterinary clinics in providing their professional services. Some examples of

common taxable items used by veterinarians are:

•

disposable medical restraint collars and muzzles

•

identification chips

•

rubber gloves

Laboratory supplies used in making diagnoses, such as diagnostic kits, chemical compounds, and x-

ray films and developing solutions are taxable. Instruments and equipment purchased by a

veterinarian or veterinary clinic for use in the business are also taxable. Items initially purchased tax-

exempt for resale to customers (such as pet products and supplies) that are used in the business are

subject to Florida use tax.

Items purchased for use in grooming or boarding animals are subject to tax.

For example:

•

Brushes

•

Deodorizers

•

Cat or dog food (unless

•

Detergents

specifically exempt)

•

Nail care items

•

Clippers

•

Shears

•

Colognes

•

Soaps

•

Combs

Disinfectants used to clean kennels, cages, equipment, or other items used for grooming or boarding

animals are subject to tax.

Out-of-state Purchases

When taxable items or services are purchased through the Internet, a mail-order catalog company,

or purchased in another state and then shipped into Florida, Florida use tax is due when the sales

tax paid to another state was less than Florida’s sales tax and surtax rate.

Lease or Rental of Commercial Real Property

Florida sales tax is due on the total rent paid for the right to use or occupy commercial real property.

For more information, see brochure GT-800016, Sales and Use Tax on Commercial Real Property

Rentals.

Exemptions

Sales tax does not apply to the following:

 Professional services provided by veterinarians.

 Boarding charges for animals.

 Drugs, medicinal drugs, and veterinary prescription drugs sold or used in connection

with the medical treatment of animals.

 Antiseptics, absorbent cotton, gauze for bandages, lotions, hypodermic needles

and syringes, vitamins, and worm remedies purchased by veterinarians.

 Germicides used directly on bodies of animals.

 X-ray opaques (radiopaques) such as opaque dyes and barium sulfate.

 Purchases of medical products, supplies, or devices by a licensed veterinarian that must

be dispensed under federal or state law only by the prescription or order of a licensed

Florida Department of Revenue, Sales and Use Tax on Veterinarians and Veterinary Clinics, Page 2

Form Gt-800045 - Sales And Use Tax On Veterinarians And Veterinary Clinics Page 2

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