1. (1) Sales by veterinarians.

   1. (a) Charges made by veterinarians which are exempt from the sales tax include charges for the following:

      1. 1. Medical services.
      2. 2. Hospitalization services.
      3. 3. Drugs.
      4. 4. Services performed to animals which are livestock or poultry as defined in s. Tax 11.12 (2) (j), bees, or farm work stock as defined in s. Tax 11.12 (2) (e), regardless of whether the service is a veterinary service.

   2. (b) Charges made by veterinarians which are subject to the sales tax include charges for the following activities for animals:

      1. 1. Boarding.
      2. 2. Grooming.
      3. 3. Clipping.

   3. (c) Sales of tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., by veterinarians which shall be taxable include the following:

      1. 1. Leashes, collars, and other pet equipment.
      2. 2. Pets.
      3. 3. Pet food, other than medicated pet food.

2. (2) Purchases by veterinarians.

   1. (a) Sales to veterinarians of drugs for animals and sales to veterinarians of other tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., to be used or furnished by them in the performance of their professional services to animals shall be subject to the sales or use tax, except as provided in par. (b).

   2. (b)

      1. 1. Veterinarians’ purchases of drugs used on farm livestock, bees, and farm work stock are exempt from tax.
      2. 2. Veterinarians’ purchases of animal identification tags from the Wisconsin department of agriculture, trade and consumer protection are exempt from tax. Purchases of animal identificationtags from other suppliers which veterinarians provide to customers in performing professional services to animals are subject to tax.

      3. 3. Veterinarians’ purchases of property used by the veterinarian in performing custom farming services as defined in s. Tax 11.12 (2) (b), and that qualify for exemption under s. 77.54 (3) (a) or (c), or (3m), Stats., are exempt from tax.

         Note: See Publication 224, Veterinarians: How Do Wisconsin Sales and Use Taxes Affect Your Business?, for additional information on performing custom farming services by veterinarians. Publication 224 is available on the department’s web site at http://www.revenue.wi.gov/html/taxpubs.html#sales.

   3. (c) If the tax on sales to veterinarians is not collected by a supplier, the veterinarians shall be responsible for and shall report and pay a use tax on those purchases directly to the department.

      Example: A veterinarian purchases drugs for pets from an out-of-state supplier not registered to collect Wisconsin sales or use tax. The veterinarian is subject to Wisconsin use tax on the purchase price of the drugs.

      Note: Section Tax 11.61 interprets ss. 77.51 (1bm), (2d), (3pj), and (13) (m) and (o), 77.52 (2) (a) 10., and 77.54 (3), (3m), (33), and (42), Stats.

      Note: The interpretations in s. Tax 11.61 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Chapter 333, Laws of 1973, effective June 24, 1974, provided that a veterinarian is the consumer of all the animal medicines purchased. Prior to June 24, 1974, those purchases were exempt purchases for resale if sold independent of the performance of veterinarian services; (b) The exemption for medicines used on farm livestock, but not workstock, became effective July 1, 1986, pursuant to 1985 Wis. Act 29; (c) The exemption for animal identification tags purchased from the Wisconsin department of agriculture, trade and consumer protection became effective October 1, 1993, pursuant to 1993 Wis. Act 16; (d) The definition of “drug” is effective October 1, 2009, pursuant to 2009 Wis. Act 2; and (e) The change of the term “gross receipts” to “sales price” and the separate impositions of tax on coins and stamps sold above face value under s. 77.52 (1) (b), Stats., certain leased property affixed to real property under s. 77.52 (1) (c), Stats., and digital goods under s. 77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2.

History

History: Cr. Register, August, 1976, No. 248, eff. 9-1-76; am. (2) (a), Register, January, 1978, No. 265, eff. 2-1-78; am. (2) (a), Register, June, 1990, No. 414, eff. 7-1-90; am. (2) (a), renum. (2) (b) to be (2) (c), cr. (2) (b) 1. and 2., Register, April, 1994, No. 460, eff. 5-1-94; EmR0924: emerg. am. (1) (a) (intro.), (c) (intro.), 3., (2) (a) and (b) 1., cr. (1) (a) 3., eff. 10-1-09; CR 09-090: am. (1) (a) (intro.), (c) (intro.), 3., (2) (a) and (b) 1., cr. (1) (a) 3. Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (1) (a) (intro.), (b) (intro.), (c) 1., (2) (a), (b) 1., cr. (1) (a) 4., (2) (b) 3. Register November 2010 No. 659, eff. 12-1-10; CR 20-027: am. (1) (a) 4., (2) (b) 1. Register July 2021 No. 787, eff. 8-1-21; correction in (2) (b) 1. made under s. 35.17, Stats., Register July 2021 No. 787.