1. (1) The exemption is allowed for services rendered by a licensed veterinarian which constitute the practice of veterinary medicine, including hospitalization for which no separate boarding charge is made.
2. (2) The exemption is not applicable to other services provided by a veterinarian, including but not limited to boarding, grooming and clipping.

3. (3) The exemption is allowed for articles of tangible personal property designed for use in some manner relating to domestic animals or poultry, when sold by such a licensed veterinarian.

   (b) Definitions.

4. (1) Practice of veterinary medicine. Section 6701 of the Education Law defines the practice of the profession of veterinary medicine as diagnosing, treating, operating or prescribing for any animal disease, pain, injury, deformity or physical condition. Animal includes every living creature except human beings.

5. (2) Use of title veterinarian. Section 6702 of the Education Law provides that only a person licensed or exempt under article 135 of the Education Law shall practice veterinary medicine or use the title veterinarian.

   (c) Purchases by a veterinarian.

6. (1) Purchases of tangible personal property by a veterinarian for use in the practice of veterinary medicine and performing taxable services are subject to tax.

7. (2) The purchase by a veterinarian of tangible personal property designed for use in some manner relating to domestic animals or poultry is deemed a retail sale, notwithstanding a subsequent sale of such items by the veterinarian. Example 1: Example 2:

   Example 1:

   The purchase of medicine, collars, flea spray, food or brushes, whether used by a veterinarian in performing a service or sold to others, is subject to tax at the time of purchase by a veterinarian.

   Example 2:

   The sale by a veterinarian of collars, flea spray, brushes, food and medicine which are directly related to the well-being of animals and pets is not subject to tax.

   (d) Taxable transactions.

8. (1) Nonprofessional services performed by a veterinarian are subject to tax. Example 1:

   Example 1:

   Boarding, clipping and washing of pets are services which are subject to tax.

9. (2) The sale by a veterinarian of articles which are not related to the care and maintenance of animals is subject to tax. Example:

   Example:

   The sale of pets by a veterinarian is subject to tax.

10. (3) Veterinarians who carry on taxable activities are required to register as vendors, collect the tax and file returns.

    (e) Refunds and credits.

    For refunds and credits allowable for drugs and medicines used for certain uses, see Part 534 of this Subchapter.

Tax Law, § 1115(f)

(a) Exemption.