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2022 SESSION
SB 517 Retail Sales and Use Tax; exemption for medicine and drugs purchased by veterinarians.
Introduced by: L. Louise Lucas | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered or dispensed to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs. The bill provides that the exemption shall be in effect from July 1, 2022, until July 1, 2025. This bill is identical to HB 551.
SUMMARY AS INTRODUCED:
Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs.