Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0920

(b) SPECIFIC ITEMS CLASSIFIED.

425.0920 Veterinarians. Pursuant to Revenue and Taxation Code section 6018.1, licensed veterinarians are consumers and not retailers of drugs and medicines, as defined in section 6018.1, which are used or furnished by the veterinarian in the performance of the veterinarian's professional services. Accordingly, the gross receipts from the sale of such drugs and medicines to licensed veterinarians are taxable while the gross receipts from the veterinarian's sale of such drugs and medicines are not taxable. 5/10/88.