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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department Of Taxation
Chapter 210. Retail Sales and Use Tax
12/4/2021

23VAC10-210-6050. Veterinarians.

A. Generally; purchases. Veterinarians are engaged in rendering professional services and are the users or consumers of medicines, drugs, medical supplies, equipment and all other tangible personal property purchased for use in their operation. They must pay the tax to their suppliers on purchases of this property. If the purchases are made from instate or out-of-state suppliers who do not collect the Virginia sales or use tax, the veterinarian must pay the use tax directly to the Department of Taxation on a Consumer's Use Tax Return, Form ST-7.

B. Sales. Veterinarians who maintain an inventory for the purpose of making sales of medicines, drugs, flea powder, soap, pet food, dog collars and similar items at retail must register with the Department of Taxation and collect and pay the tax on such sales. A veterinarian who uses tangible personal property in rendering professional services and also makes sales of the same type of property may, in connection with such purchases, furnish certificates of exemption to his suppliers. The veterinarian is then liable for paying the tax on the property he uses and the tax on sales of such property to users or consumers.

C. Medicines and drugs. No exemption is allowed for medicines or drugs on the ground that they may be sold on prescriptions of veterinarians. For exemptions relating to agricultural supplies sold to and purchased by farmers for use in agricultural production for market, see 23VAC10-210-50.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-111; revised January 1, 1979; amended, eff. January 1, 1985.

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