ARSD § 64:06:02:65 — Sales to veterinarians

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64:06:02:65. Sales to veterinarians. Veterinarians are
primarily engaged in the business of rendering professional services to the
owners of animals through the diagnosis, medication, and treatment of such
animals and the performance of surgical operations on such animals.
Veterinarians may purchase for resale medicines, bandages and dressings,
serums, appliances, and tonics used by them in connection with the performance
of their services if such items are injected into or placed on the animal. All
other items of tangible personal property and any product transferred
electronically used by veterinarians in connection with the performance of
their services are subject to sales or use tax. Laboratory services purchased
for a current customer may be purchased for resale.