When were prescription diets and curative veterinary products for animals exempt from Florida sales tax?

Subject

Veterinary Products

Plain-English summary

Prescription or therapeutic pet diets and related curative products were exempt when sold by a licensed veterinarian in connection with animal treatment. The ruling covered substances used to alleviate pain or cure or prevent sickness, disease, or suffering, including products ordered or prescribed for a diagnosed health disorder.

The same products were taxable when sold off the shelf without a written prescription or independently of veterinary treatment.

What this means for you

The product label alone did not establish exemption. The item's remedial use, prescription or order, licensed seller, diagnosed condition, and connection to treatment mattered.

Common questions

Q: Were therapeutic pet diets always exempt? No.

Q: When did the exemption apply? When a licensed veterinarian sold them in connection with treatment or prescription for a diagnosed disorder.

Q: Were ordinary off-the-shelf sales taxable? Yes.

Citations and references

• Fla. Stat. § 212.08(2)(a), (f), (g), and (h) — medical and veterinary exemptions
• Fla. Admin. Code r. 12A-1.020(13) — veterinary prescription diets and remedies
• Fla. Stat. § 213.22 — Technical Assistance Advisements

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 01A-018

Original ruling text

SUMMARY

QUESTION: What is the taxable status of prescription and
therapeutic diets, and related veterinary products, sold
for consumption by animals?

ANSWER - Based on Facts Below: Prescription or therapeutic
pet food, and related veterinary products possessing
curative or remedial properties, which are consumed by
animals for alleviation of pain or the cure or prevention
of sickness, disease, or suffering, are exempt from tax
when sold by licensed veterinarians in connection with
treatment of the animals. Off the shelf type sales of
these products, without a written prescription or
independent of treatment by a veterinarian, would be
taxable.

Apr 11, 2001

Re: Technical Assistance Advisement 01A-018
Sales and Use Tax - Veterinary Products
Section: 212.08(2), F.S.
Rule: 12A-1.020, F.A.C.

Dear :

This is in response to your letter of March 1, 2001, in which
you request the issuance of a Technical Assistance Advisement
concerning the taxable status of prescription and specialized
diets dispensed by veterinarians for pets. Your letter provides
in part:

We would like to call your attention to the fact that
during the past decade there have been developed many
prescription or specialized dog and cat diets which meet
the special dietary needs for dogs and cats afflicted with
certain medical conditions. [T]hese prescription or
specialized diets provide complete and balanced nutrition

for adult dogs or cats, and are helpful in the dietary
management of conditions, such as, cats with feline lower
urinary tract disease, adult dogs and cats with certain
heart conditions, dogs with certain gastrointestinal
conditions, such as gastritis, enteritis and diarrhea, and
dogs with certain kidney conditions. The beneficial
effects of feeding these diets for the conditions listed
above have been well documented in the scientific
literature.

We feel that since these prescription or specialized diets
meet the requirements of s. 212.08(2)(g), that they should
be sales tax exempt.

LAW

Section 212.08(2), F.S, provides in part:

(a) There shall be exempt from the tax imposed by this
chapter any medical products and supplies or medicine
dispensed according to an individual prescription or
prescriptions written by a prescriber authorized by law to
prescribe medicinal drugs;...
...
(f) Sales of drugs to or by physicians, dentists,
veterinarians, and hospitals in connection with medical
treatment are exempt.

(g) Medical products and supplies used in the cure,
mitigation, alleviation, prevention, or treatment of
injury, disease, or incapacity which are temporarily or
permanently incorporated into a patient or client by a
practitioner of the healing arts licensed in the state are
exempt.

(h) The purchase by a veterinarian of commonly recognized
substances possessing curative or remedial properties which
are ordered and dispensed as treatment for a diagnosed
health disorder by or on the prescription of a duly
licensed veterinarian, and which are applied to or consumed
by animals for alleviation of pain or the cure or

prevention of sickness, disease, or suffering are exempt.
Also exempt are the purchase by a veterinarian of
antiseptics, absorbent cotton, gauze for bandages, lotions,
vitamins, and worm remedies....

Rule 12A-1.020(13), F.A.C., provides:

A veterinarian's sales of prescription diets for dogs and
cats and of powders and sprays designed to prevent flea and
tick infestation are taxable, except commonly recognized
substances possessing curative or remedial properties which
are ordered and dispensed as treatment for a diagnosed
health disorder by or on the prescription of a duly
licensed veterinarian, which are applied to or consumed by
animals for alleviation of pain or the cure or prevention
of sickness, disease or suffering.

DISCUSSION

Prescription or therapeutic pet food, and related veterinary
products possessing curative or remedial properties, which are
consumed by animals for alleviation of pain or the cure or
prevention of sickness, disease, or suffering, are exempt from
tax when sold by licensed veterinarians in connection with
treatment of the animals. Off the shelf type sales of these
products, without a written prescription or independent of
treatment by a veterinarian, would be taxable.

CLOSING STATEMENT

This response constitutes a Technical Assistance Advisement
under s. 213.22, F.S. which is binding on the department only
under facts and circumstances described in the request for this
advice as specified in s. 213.22, F.S. Our response is
predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or
administrative rule changes or judicial interpretations of the
statutes or rules upon which this advice is based may subject
similar future transactions to a different treatment than
expressed in this response.

You are further advised that this response, your request and
related backup documents are public records under Chapter 119,
F.S., and are subject to disclosure to the public under the
conditions of s. 213.22, F.S. Ordinarily, confidential
information, such as the identity of the person to whom an
advisement is issued, must be deleted before public disclosure.
In the situation in which a taxpayer association is seeking an
advisement on behalf of its members, having the identity of the
requesting association remain in the published advisement is
useful to those using the advisement for guidance. No specific
taxpayer information is included in an advisement issued to a
taxpayer association, and concerns about protecting proprietary
information are not present under such circumstances. However,
in light of statutory requirements as to confidentiality, a
taxpayer association must give its consent to the Department to
allow its name to be included in the published advisement. The
taxpayer association to which this advisement is issued has
given written consent to allow the disclosure of its identity.

Sincerely,

Jonathan E. Swift
Tax Law Specialist
Technical Assistance and Dispute Resolution
(850) 922-4840

Control #44225