1. (1)(a) Purchases of tangible personal property by a veterinarian are exempt from sales and use tax if the property will be resold by the veterinarian.

   1. (b) Except as provided in Subsection (5), a veterinarian must collect sales tax on tangible personal property that the veterinarian resells.
2. (2) Purchases of tangible personal property by a veterinarian are subject to sales and use tax if the property will be used or consumed in the veterinarian's practice.

3. (3) The determination of whether a veterinarian's purchase of food, medicine, or vitamins is a sale for resale or a purchase that will be used or consumed in the veterinarian's practice shall be made by the veterinarian.

   1. (a) For food, medicine, or vitamins that the veterinarian will resell, the veterinarian shall comply with Subsection (1).
   2. (b) For food, medicine, or vitamins that the veterinarian will use or consume in the veterinarian's practice, the veterinarian shall comply with Subsection (2).

4. (4) A veterinarian is not required to collect sales and use tax on:

   1. (a) medical services;
   2. (b) boarding services; or
   3. (c) grooming services required in connection with a medical procedure.

5. (5) Sales of tangible personal property by a veterinarian are exempt from sales and use tax if:

   1. (a) the sales are exempt from sales and use tax under Section 59-12-104; and
   2. (b) the veterinarian obtains from the purchaser a certificate as set forth in rule R865-19S-23.

KEY: charities, tax exemptions, religious activities, sales tax

Date of Last Change: January 1, 2026

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 9-2-1702; 9-2-1703; 10-1-303; 10-1-306; 10-1-307; 10-1-405; 19-6-808; 26-32a-101 through 26-32a-113; 59-1-210; 59-12; 59-12-102; 59-12-103; 59-12-104; 59-12-105; 59-12-106; 59-12-107; 59-12-108; 59-12-118; 59-12-301; 59-12-352; 59-12-353