Veterinarians And Veterinary Supplies

Sections 63-3612, 63-3613, 63-3622, 63-3622D, 63-3622N, Idaho Code 01. In General. Fees charged by a veterinarian for professional services are not taxable. Tangible personal property used or consumed by a veterinarian or sold by a veterinarian is subject to sales and use tax. (7-1-26) 02. Drugs and Other Supplies. Drugs and other supplies used by a veterinarian while treating animal patients are tangible personal property consumed by the veterinarian while providing services. If the veterinarian has not paid sales tax on the purchase of drugs or supplies, a use tax is owed by the veterinarian. (7-1-26) 03. Services Provided to Exempt Customers. The veterinarian’s use of drugs is taxable even when providing services to an exempt buyer such as a cattle rancher, dairyman, or other producer because the drugs are consumed by the veterinarian. Since the production exemption is available only to the persons engaged in a production business, the veterinarian doesn’t qualify for the exemption. (7-1-26) 04. Retail Sales of Drugs and Supplies. The sale of drugs and veterinary supplies is a retail sale and veterinarians making such sales collect and remit sales tax on those sales. However, the sale of drugs and veterinary supplies to a person operating a stock, dairy, poultry, fish, fur, or other ranch for gain or profit is exempt. (7-1-26) 05. Equipment and Supplies. Tangible personal property purchased or acquired by the veterinarian for the operation of this business including professional instruments and supplies, and office furnishings and equipment are taxable. (7-1-26)