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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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360.0000 Miscellaneous Service Enterprises—Regulation 1506
Annotation 360.0168
360.0168 Prescription Refills. Licensed veterinarians are consumer of drugs and medicines which they furnish in the performance of their professional duties and retailers of drugs and medicines which they furnish without performing professional services. Medicines and drugs furnished by the veterinarian as refills without an office visit within one year of an office visit are regarded as consumed by the veterinarian in the course of professional services. If they are furnished more than one-year after an office visit or they are furnished by a person other than a veterinarian, they are regarded as having been sold at retail. 10/13/94.