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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12A. Sales and Use Tax |
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12A-1. Sales And Use Tax |
1(1) Veterinary services.
4(a) Services, such as examinations, treatment, or vaccinations of animals rendered by veterinarians are not subject to tax.
22(b) Charges for hospitalization as part of the veterinarian’s treatment for a diagnosed health disorder are not subject to tax.
42(2) Boarding and grooming.
46(a) Charges for boarding animals or for grooming animals are not subject to tax.
60(b) Items purchased for use in providing boarding or grooming are subject to tax. For example, cat food, dog food, nail care items, clippers, shears, brushes, combs, soaps, detergents, deodorizers, and colognes are subject to tax. Disinfectants used to clean kennels, cages, equipment, or other items used for boarding or grooming animals are subject to tax.
116(3) Drugs and medical gases.
121(a) Drugs, medicinal drugs, and veterinary prescription drugs used in connection with medical treatment of animals are exempt. The term “drug” or “medicinal drug” means those substances or preparations commonly known as “prescription” or “legend” drugs that are required by federal or state law to be dispensed only by a prescription. The term “veterinary prescription drugs” means those drugs intended solely for veterinary use for which the label of the drug bears the statement: “Caution: Federal law restricts this drug to sale by or on the order of a licensed veterinarian.”
212(b) Opaque drugs, including X-ray opaques, and radiopaque, such as the various opaque dyes and barium sulphate, that are used in connection with medical X-rays for the treatment of animals are exempt.
244(c) Compressed medical gases or medical oxygen in compliance with the provisions of Rule 25864F-12.007, 259F.A.C., are exempt.
262(4) Items purchased for treatment.
267(a) Veterinarians are required to pay tax at the time of purchase on taxable items and services used or consumed in rendering veterinary services. Some examples of taxable items used or consumed by veterinarians in their practice are: gloves, gowns, uniforms, masks, drapes, or towels; infusion pumps; reusable knives, needles, or scissors; scales; ear syringes; specimen bags; instruments, equipment, and machines, and their parts and accessories; microscopes; examination tables; X-ray machines; 338X-ray films and developing solutions; computerized axial tomography 346(CAT) machines; magnetic resonance imaging (MRI) machines; tags; identification chips; disposable medical restraint collars and muzzles; and chemical compounds and test kits used for the diagnosis or treatment of animals’ disease, illness, or injury. This is not intended to be an exhaustive list.
389(b) The following items sold to veterinary clinics or hospitals or licensed veterinarians are exempt:
4041. Antiseptics;
4062. Absorbent cotton;
4093. Gauze for bandages;
4134. Hypodermic needles and syringes;
4185. Lotions;
4206. Vitamins; and
4237. Worm remedies.
426(c)1. Medical products, supplies, or devices sold to veterinary clinics or hospitals or licensed veterinarians are exempt when:
444a. The medical product, supply, or device must be dispensed under federal or state law only by the prescription or order of a licensed practitioner; and
470b. The medical product, supply, or device is intended for single use and is not intended to be reusable.
4892. Medical trays and surgical or procedure kits containing medical products, supplies, or devices that are labeled to be dispensed only by the prescription or order of a licensed practitioner and are intended for a single use are exempt, even when the medical tray or kit contains one or more items that, when sold separately, would be subject to tax.
5493. No exemption certificate is required to be obtained by the selling dealer from the purchasing veterinary clinic or hospital or licensed veterinarian to document tax-exempt sales of medical products, supplies, or devices that are labeled to be dispensed only by the prescription or order of a licensed practitioner. However, selling dealers are required to maintain documents in their records evidencing that the medical product, supply, or device sold to a veterinary clinic or hospital or licensed veterinarian is labeled to be dispensed only by the prescription or order of a licensed practitioner.
642(d) Medical products, supplies, and devices used in the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity of an animal(s) that are temporarily or permanently incorporated into an animal(s) are exempt. Such medical products, supplies, and devices may be purchased tax-exempt when the licensed veterinarian, or an authorized representative of the licensed veterinarian, extends an exemption certificate to the selling dealer certifying that the purchased medical products, supplies, or devices will be temporarily or permanently incorporated into an animal(s) for the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity of an animal(s). A suggested exemption certificate is provided in paragraph (4)(f).
749(e)1. Commonly recognized substances possessing curative or remedial properties are exempt when:
761a. Purchased by a licensed veterinarian who orders and dispenses the substance as treatment for a diagnosed health disorder of an animal; and
784b. The substance is applied to, or consumed by, animals for the alleviation of pain or the cure or prevention of sickness, disease, or suffering.
8092. Charges to a client by a veterinarian for substances possessing curative or remedial properties that are not required by federal or state law to be dispensed only by a prescription, other than therapeutic veterinary diets, are subject to tax.
8493. Examples: Transdermal medications, sprays, or powders designed to prevent or treat flea or tick infestation are exempt when they are purchased by and ordered and dispensed by a licensed veterinarian as part of treatment of a diagnosed health disorder of an animal.
8924. Commonly recognized substances possessing curative or remedial properties may be purchased exempt from tax when the licensed veterinarian, or an authorized representative of the licensed veterinarian, extends an exemption certificate to the selling dealer certifying that the purchased substance possessing curative or remedial properties will be ordered and dispensed and applied to, or consumed by, an animal(s) for the alleviation of pain or the cure or prevention of sickness, disease, or suffering of an animal(s). A suggested exemption certificate is provided in paragraph (4)(f).
977(f) The following is a suggested exemption certificate:
985EXEMPTION CERTIFICATE
987MEDICAL PRODUCTS, SUPPLIES, AND DEVICES
992SUBSTANCES POSSESSING CURATIVE OR REMEDIAL PROPERTIES
998I, the undersigned individual, as a veterinarian licensed in the State of Florida, or an authorized representative of a licensed veterinarian, certify that the items indicated below, purchased on or after ________ (date) from ________ (Selling Dealer’s Business Name), are for the exempt purpose indicated below. The option checked below applies to this purchase:
1052( ) Medical products, supplies, or devices that will be temporarily or permanently incorporated into an animal for use in the cure, mitigation, alleviation, prevention, or treatment of injury, disease, or incapacity of an animal(s).
1087( ) Substances possessing curative or remedial properties that will be ordered and dispensed and applied to, or consumed by, an animal as treatment for the alleviation of pain or the cure or prevention of sickness, disease, or suffering of an animal(s).
1129I understand that if I use the medical product or supply or substance for any nonexempt purpose, I must pay tax on the purchase price of the item directly to the Department of Revenue.
1163I understand that if I fraudulently issue this certificate to evade the payment of sales tax, I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.
1208Under the penalties of perjury, I declare that I have read the foregoing Certificate and that the facts stated herein are true.
1230Licensed Veterinarian’s Name: _____________________________________________________________ Veterinarian’s Address: __________________________________________________________________________________________________________
1237Veterinarian’s Florida License No.: ______________________________________________________ Name of Veterinarian’s Authorized Representative: ___________________________________________________________________________________
1248(Signature of Veterinarian or Authorized Representative)
1254__________________________________________________________________________________________________________
1255Title
1256Date _____________________________________________________________________________________________________
1258(5) Items purchases for resale.
1263(a) Veterinarians who sell, lease, or rent items of tangible personal property, such as pet carriers, crates, kennels, houses, cages, clothing, bedding, toys, collars, leashes, leads, tie-outs, feeders, bowls, dishes, gates, or doors, are required to register as a dealer and collect and remit the applicable tax to the Department. This is not intended to be an exhaustive list.
1322(b) As a registered dealer, the veterinarian may provide a copy of the dealer’s Annual Resale Certificate to purchase taxable items of tangible personal property for resale in lieu of paying tax to the selling vendor, as provided in Rule 136212A-1.039, 1363F.A.C.
1364(6) Animal food sold to consumers.
1370(a) 1371Animal foods that are required by federal or state law to be dispensed only by a prescription are exempt from tax.
1392(b) 1393Animal foods which are therapeutic veterinary diets are exempt from tax. 1404For the purpose of this rule, “1411therapeutic veterinary diets” means those animal foods that are specifically formulated to aid in the management of illness and disease of a diagnosed health disorder in an animal and which are only available from a licensed veterinarian.
1448(c) Even when sold by a veterinarian, animal foods which are not required by federal or state law to be dispensed only by a prescription and animal foods that are not therapeutic veterinary diets are subject to tax.
1486(7) Recordkeeping requirements.
1489(a) Veterinarians must maintain copies of records indicating the prescription or orders for and the dispensing of drugs, medicines, medical products, supplies, and devices, and substances possessing curative or remedial properties in their records until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 153995.091(3), F.S.
1541(b) Electronic storage by the veterinarian of the orders or prescriptions will be sufficient compliance with the provisions of this subsection.
1562Rulemaking Authority 1564212.17(6), 1565212.18(2), 1566213.06(1) FS. 1568Law Implemented 1570212.02(14), 1571(19), 1572212.05, 1573212.07(1), 1574212.08(2), 1575212.085, 1576212.12(6)(a), 1577465.187 FS. 1579History–New 7-12-10, Amended 2-17-15.
