Form Gt-800045 - Sales And Use Tax On Veterinarians And Veterinary Clinics (Page 3 of 4) in pdf

practitioner and are intended for a single use.

 Purchases of medical products, supplies, or devices by a licensed veterinarian used in

the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity

of an animal that are temporarily or permanently incorporated into an animal.

 Commonly recognized substances possessing curative or remedial properties that are

ordered and dispensed as treatment for a diagnosed health disorder of an animal.

Examples: Transdermal medications, sprays, or powders that prevent or treat flea or tick

infestation when purchased, ordered, and dispensed by a licensed veterinarian.

See Rule 12A-1.0215, Florida Administrative Code (F.A.C.), Veterinary Sales and Services.

How Do I Register to Collect Sales Tax?

Veterinarians and veterinary clinics that make retail sales of taxable items must register with the

Department. You can register to collect and report tax through our website at

The site will guide you through an application interview that will help you

determine your tax obligations. If you do not have Internet access, you can complete a paper

Florida Business Tax Application (Form DR-1).

After we approve your registration, you will receive a Certificate of Registration (Form DR-11) and a

Florida Annual Resale Certificate for Sales Tax (Form DR-13). If you are not filing electronically, we

will mail paper tax returns to you. The Florida Annual Resale Certificate for Sales Tax is used for

tax-exempt purchases you intend to resell. If the goods bought for resale are later used (not resold),

you must report and pay use tax and surtax on those items. Florida law provides for criminal and

civil penalties for fraudulent use of a Florida Annual Resale Certificate for Sales Tax. (See brochure

GT-800060, Florida Annual Resale Certificate for Sales Tax.)

How Is Tax Calculated?

Sales tax is calculated at the time of each transaction. When sales transactions are between whole

dollar amounts, use the bracket system to calculate tax due when any part of each total sale is less

than a whole dollar amount. The tax collected must be calculated on the total amount of the sale.

The sales tax and discretionary sales surtax must be separately shown on each invoice or other

evidence of the sales transaction. Taxpayers must pay the actual tax collected, which in many cases

is more than a straight percentage of the sales or untaxed purchases. To get bracket rates for all

Florida counties, visit the Department’s website and select the Quick Link “Forms and Publications”

then go to the Sales and Use Tax category. The first item in that category is a link to all the “Sales

Tax Brackets” currently being used in Florida.

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If

the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely

if they are postmarked on the first business day after the 20th. Florida law requires you to file a

tax return even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the option of

buying software from a software vendor. For more information on electronic filing and payment

options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales

and use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds

transfer (EFT) for the next calendar year to pay your taxes.

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic

payments no later than 5:00 p.m., ET, on the business day before the 20th.

Florida Department of Revenue, Sales and Use Tax on Veterinarians and Veterinary Clinics, Page 3

Form Gt-800045 - Sales And Use Tax On Veterinarians And Veterinary Clinics Page 3

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