IDAPA 35.01.02.050 — VETERINARIANS AND VETERINARY SUPPLIES (RULE 050)

Sections 63-3612, 63-3613, 63-3622, 63-3622D, 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 taxable in accordance with the
provisions of this rule.
(3-31-22)
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 in the course of providing services. If the
veterinarian has not paid sales tax on his purchase of the drugs or supplies, a use tax is owed by the veterinarian.
(3-31-22)
03.
Services Provided to Exempt Customers. The veterinarian's use of drugs is taxable even though
he may be providing services to a cattle rancher, dairyman or other producer because the drugs are consumed by the
veterinarian and not by the producer. Since the production exemption is available only to persons engaged in a
production business, the veterinarian does not benefit from the exemption.
(3-31-22)
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 if
documented by an exemption certificate as provided in Rule 128 of these rules.
(3-31-22)
05.
Equipment and Supplies. Tangible personal property purchased or acquired by the veterinarian
for the operation of his business including professional instruments and supplies, and office furnishings and
equipment are taxable.
(3-31-22)