Form Gt-800045 - Sales And Use Tax On Veterinarians And Veterinary Clinics
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4Sales and Use Tax on Veterinarians
GT-800045
R. 12/17
and
Veterinary Clinics
Definitions
Drugs, medicinal drugs, and veterinary prescription drugs – 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.”
Livestock – includes all animals of the equine, bovine, or swine class, including:
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Cattle
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Ostriches
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Goats
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Sheep
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Hogs
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Other grazing animals raised
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Horses
for commercial purposes
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Mules
“Livestock” also includes all aquaculture products raised for commercial purposes. See Tax
Information Publication (TIP) 15A01-09 issued on June 30, 2015.
Poultry – includes all domesticated birds that serve as a source of food, eggs, or meat.
Therapeutic 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 are
only available from a licensed veterinarian.
Items Sold by Veterinarians
Veterinarians and veterinary clinics that sell, lease, or rent items of tangible personal property,
such as the following items are subject to sales tax and discretionary sales surtax:
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Animal foods that are not specifically
Doors
exempt
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Feeders
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Bedding
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Gates
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Bowls
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Houses
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Cages
Kennels
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Chains
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Leads
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Clothing
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Leashes
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Collars
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Pet Carriers
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Crates
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Soaps
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Detergents
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Tie-outs
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Toys
Substances possessing curative or remedial properties that are not required by federal or state
law to be dispensed only by a prescription are subject to tax.
Animal Foods
Sales of the following animal foods are exempt from sales and use tax:
Therapeutic veterinary diets.
Animal foods that are required by state or federal law to be dispensed only by a prescription
are exempt. This applies to animal foods that are required to carry the following label:
Caution: Federal law restricts this drug to sale by or on the order of a licensed veterinarian.
Florida Department of Revenue, Sales and Use Tax on Veterinarians and Veterinary Clinics, Page 1
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