Sales – Pet Animal Practice

Separately stated charges for veterinary services are not taxable.

Examples include:

• Administering drugs
• Exam fees
• Lab tests
• Office visits
• Surgical procedures
• Vaccinations
• X-rays

In pet practice, all drugs and supplies used to provide a service are taxable to either the veterinarian or the customer.

Examples include:

• Bandages
• Food
• Medical supplies
• Medication
• Syringes
• Prescription drugs and food

Taxable to the Veterinarian

A single charge to administer a drug or supply to a pet is not taxable. Do not charge tax on the single charge.

The veterinarian must pay tax on the cost of the drugs and supplies used in the service.

Taxable to the Customer

Separately stated charges for drugs and supplies injected, fed, or applied to the pet are taxable to the customer.

Do not pay tax when you purchase these drugs and supplies. See Nontaxable Purchases.

Sales of pet care supplies are taxable.

Examples include:

• Flea collars
• Food
• Grooming aids
• Leashes
• Medication (over the counter and prescription)
• Travel cages
• Toys
• Vitamins

Rentals of travel cages or grooming equipment are taxable.

Pet grooming services are generally taxable. However, they are not taxable when performed by a veterinarian for:

• surgical preparation
• treating or preventing illness or disease

For more information about pet grooming services, see the Pet and Pet Care Industry Guide.

Boarding services are generally taxable (including boarding for animal control). However, these services are not taxable when the boarding is for hospitalization, observation, or other veterinary purposes.

Note: Giving medication to a pet that is boarded for non-medical reasons is not a veterinary purpose, and the boarding service is taxable.

The service to implant a microchip is not taxable. However, sales tax applies to the purchase of the microchip. You must do one of the following:

• Pay sales tax to your supplier when you buy the microchip.
• Buy the microchip exempt for resale and charge your customer tax when you sell it to them. (You must separately state the charge for the microchip on your invoice.)

When you sell equipment or other items used in your business, they may be subject to sales tax. For more information, see Isolated and Occasional Sales.

When you sell a taxable item, you must charge the state general sales tax and any local sales taxes that apply. Calculate tax based on the taxable sales price of the item (including any delivery charges).