| STATE |
Sales Tax Non-prescription Products |
Sales Tax Companion Animal Scripts |
Sales Tax Food Animal Scripts |
Veterinary Medical Services |
Ancillary Services- grooming, boarding (non-medical) |
Additional Taxes and Notes FYI: "Use" tax indicates paid by veterinarian. "Retail" paid by consumer. |
| Alabama |
Y |
Y |
N |
N |
N |
Use tax on drugs administered in clinic; sales tax on scripts taken out. |
| Alaska |
N |
N |
N |
N |
N |
No state sales tax of any kind. |
| Arizona |
Y |
N |
N |
N |
N |
|
| Arkansas |
Y |
N |
N* |
N |
Y |
Vaccines and medications are not subject to sales or use tax if sold to producers of livestock or poultry. |
| California |
Y |
N |
N |
N |
N |
|
| Colorado |
Y* |
N |
N |
N |
N* |
No state tax on scripts; some municipalities do charge tax on scripts. Non-prescription agricultural compounds are subject to sales tax through 6/30/13. Exempt are vaccines for livestock, items sold and used in treatment if they leave hospital on the patient, items for insulin administration, and urine and blood testing strips and kits. |
| Connecticut |
Y |
N |
N |
N |
N |
Use tax on consumables used in practice, not on scripts. |
| Delaware |
N |
N |
N |
N |
N |
No state sales tax of any kind. |
| Florida |
Y |
N |
N |
N |
N* |
Use tax on taxable items and services used in practice. Items purchased for use in providing boarding or grooming, such as food, brushes and disinfectants, are taxable.
|
| Georgia |
Y |
Y |
Y |
N |
N |
Tax on scripts is passed to consumer. |
| Hawaii |
Y |
Y |
Y |
Y |
Y |
4% "excise" tax on all goods & services. |
| Idaho |
Y |
N |
N |
N |
N |
|
| Illinois |
Y |
N |
N |
N |
N |
DVMs pay a use tax cost of items transferred to clients as medical service. No tax or registration if there is no retail product. |
| Indiana |
N* |
N |
N |
N |
Y |
Sales tax is due on pet foods and supplies sold for use by healthy animals, including pet identification cards, microchips, scanners, and collar tags. Free microchips are subject to use tax. Prescription diets necessary to correct a medical condition are not taxed. Separate insurance and service fees are not subject to sales tax. |
| Iowa |
Y |
Y |
N |
N |
Y* |
Use tax on drugs used in clinic. Retail tax on drugs taken out. *On grooming -yes, boarding - no. |
| Kansas |
Y |
N |
N |
N* |
Y* |
DOR 2006 letter clarifies. Pet boarding services and small animal vaccines are exempt but grooming and other non-prescription medicine/products are taxable. |
| Kentucky |
Y |
Y |
Y |
N |
N |
To be tax-exempt meds must be dispensed & charted during consultation. |
| Louisiana |
Y |
Y |
|
N |
N |
Tax varies from district to district. Dist.6 has prof license tax of 1% of gross. |
| Maine |
Y |
Y |
N |
N |
N |
Use tax on drugs used in clinic. Antiseptics and cleaning agents used in commercial animal agricultural production are exempt from sales tax. |
| Maryland |
Y |
N |
N |
N |
N |
|
| Mass. |
Y |
Y |
Y |
N |
N |
|
| Michigan |
Y |
Y |
N* |
N |
N |
Use tax on drugs used in clinic. Retail tax on drugs taken out. |
| Minnesota |
Y |
Y |
N |
N |
Y |
All drugs and supplies are taxable either to the veterinarian or client. |
| Mississippi |
N |
N |
N |
N |
N |
No state sales tax of any kind. |
| Missouri |
Y |
N |
N |
N |
N |
In order for a prescription to qualify, it has to say "can only be legally dispensed by a licensed pharmacist only upon a lawful prescription of a practitioner licensed to administer those items". Legend drug sales which can only be sold by doctor's prescription are exempt. Non-legend drug sales which may be sold with or without a doctor's prescription are taxable. The fact that a buyer has a prescription from a doctor does not automatically exempt the sale. |
| Montana |
N |
N |
N |
N |
N |
No state sales tax of any kind. |
| Nebraska |
Y |
Y |
N |
N |
N* |
No sales tax on specialty services performed on livestock. 2009 law exempts animal grooming performed by a licensed veterinarian or a licensed veterinary technician in conjunction with medical treatment. |
| Nevada |
Y |
Y |
|
N |
N |
Use tax on drugs used in clinic. Retail tax on drugs taken out. |
| New Hampshire |
N |
N |
N |
N |
N |
No state sales tax of any kind. |
| New Jersey |
Y |
Y |
N |
N |
Y* |
*Tangible items (those which a client can physically take possession of), for which a separate charge is made, are taxable to the client. Items which are not tangible (injectibles, for example), are taxable to the veterinary business. Tangible items which are not accounted for separately and are included with the professional service (sutures, bandages, etc) are taxable to the veterinary business, not to the client. |
| New Mexico |
Y |
Y |
Y |
Y |
Y* |
All aspects of veterinary income are taxable as "Gross Receipts Tax," except for feeding, handling or boarding livestock. |
| New York |
Y |
N |
N |
N |
Y |
|
| No. Dakota |
Y |
Y |
N |
N |
N |
No sales tax on products for food animals. |
| Ohio |
Y |
Y |
Y* |
N |
N |
Prescription medications used in agricultural production are exempt. |
| Oklahoma |
Y |
N |
N |
N |
N |
|
| Oregon |
N |
N |
N |
N |
N |
No state sales tax of any kind. |
| Pennsylvania |
N |
N |
N |
N |
N* |
Grooming is exempt if performed by a veterinarian for purpose of or incidental to medical treatment. |
| Puerto Rico |
N |
N |
N |
N |
N |
No state sales tax. |
| Rhode Island |
N |
N |
N |
N |
Y |
Grooming, hygiene products and dietary supplements are taxable. Analgesics, hypo syringes and needles are exempt. |
| So. Carolina |
Y |
Y |
N |
N |
N |
|
| So. Dakota |
Y |
Y |
Y |
Y |
Y |
|
| Tennesssee |
Y |
Y |
N |
N |
N |
Use tax on scripts — cannot be passed to client. Client pays tax on non-script purchases. |
| Texas |
Y |
N |
N |
N |
N* |
Grooming for cosmetic purposes is taxable unless it's part of medical treatment. |
| Utah |
Y |
N |
N |
N |
N |
|
| Vermont |
N |
N |
N |
N |
|
"Veterinary supplies" are exempt from sales tax. Click here for the Tax Department's explanation of what is included in the "veterinary supplies" exemption. |
| Virginia |
Y |
Y |
N |
N |
N |
2006 law exempts medicines for commercial farm animals from sales and use tax. |
| W. Virginia |
Y |
N |
N |
N |
Y |
2009 law specifically exempts from the consumers sales and service tax drugs purchased by veterinarians to be dispensed upon prescription for the medical treatment of animals. |
| Washington |
Y |
Y |
Y |
N |
N |
Scripts are exempt if administered; taxed if taken home. |
| Wisconsin |
Y* |
Y* |
N |
N |
Y |
Client pays tax on non-script purchases. No sales tax to client on "medicated" products purchased in clinic, but veterinarian pays sales tax. |
| Wyoming |
Y |
N |
N |
N |
N |
|
