Tax Type
Retail Sales and Use Tax
Description
Veterinary practice
Topic
Taxability of Persons and Transactions
Date Issued
03-21-1986
March 21, 1986
Re: Request for Ruling/ Sales and Use Tax
Dear ***********************
This will reply to your letter of March 3, 1986, in which you request a ruling as to the application of the sales and use tax to your veterinary practice.
The department has recently published a Tax Bulletin, which sets forth in detail how the.sales and use tax applies to veterinarians. This bulletin, a copy of which is enclosed, should answer most of the questions posed in your letter. In particular, the bulletin addresses when a veterinarian should pay the tax on items used in his practice and when he should collect the tax from his customers.
One question that is not specifically addressed in the Tax Bulletin is the application of the tax to prescription medicines and drugs; however, this question is addressed in Section 630-10-111 of the Virginia Retail Sales and Use Tax Regulations, a copy of which is also enclosed. The regulation specifically provides that such items are not exempt from the tax. The same was also stated in Section 1-11 of the regulations published on August 1, 1966, immediately after the sales and use tax went into effect.
If you have any questions after reviewing the enclosed Tax Bulletin, please feel free to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner