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PS 92(11.2)

Sales and Use Taxes on Sales and Purchases Made by Veterinarians

This publication has been superseded by SN 99(12)


PURPOSE: The purpose of this Policy Statement is to indicate that the clarification described below that was made by PS 92(11.1) was a change, and not a restatement, of the Department's position and is effective only to sales made on or after February 11, 1993, the date of issuance of PS 92(11.1). This Policy Statement also describes the amendment of Conn. Gen. Stat. §12-412(4) made by 1993 Conn. Pub. Acts 360, §16.


BACKGROUND: On October 9, 1992, the Department issued PS 92(11) concerning sales and use taxes on sales of tangible personal property made by veterinarians. On February 11, 1993, the Department issued PS 92(11.1), which superseded PS 92(11) and clarified that sales made by veterinarians of certain products whose labels only contained words such as "sold exclusively through veterinarians," "available through veterinarians only," "for veterinary use only" or similar words without the "Federal Legend" or "Veterinary Label" were subject to sales and use taxes.


EFFECTIVE DATE: Unless otherwise indicated, this Policy Statement reiterates (rather than changes) the Department's position and is applicable to all periods.


SALES THAT ARE EXEMPT: Sales of the following items made by veterinarians or retailers other than veterinarians are exempt from sales and use taxes:

  • Medicine only by prescription, as defined by federal or Connecticut law.
    The medicine must be labeled with either:
    • the "Federal Legend" required by 21 U.S.C. §353(b) ("Caution: Federal law prohibits dispensing without prescription."); or
    • the "Veterinary Label" required by 21 U.S.C. §353(f) ("Caution: Federal law restricts this drug to use by or on the order of a licensed veterinarian.").

      The medicine must, under Conn. Agencies Regs. §12-426-13, be prescribed by a person authorized by Connecticut law to issue prescriptions.
  • Nonprescription drugs and medicines that are described in Conn. Gen. Stat.§12-412(48).
  • Syringes and needles by prescription.

SALES THAT ARE TAXABLE: Sales of the following items made by veterinarians or retailers other than veterinarians are subject to sales and use taxes:

  • Pet supplies, such as specially formulated pet foods, flea or tick treatments, nonprescription dewormers, pet carriers, leashes, etc.
  • Products whose labels only contain words such as "sold exclusively through veterinarians," "available through veterinarians only," "for veterinary use only" or similar words without the "Federal Legend" or "Veterinary Label."

PURCHASES BY VETERINARIANS: Veterinarians who have been issued a seller's permit by the Department and, thus, are registered as retailers may purchase without paying tax items that they will resell in the regular course of their business if a properly executed resale certificate is provided by them to their suppliers. To be issued a seller's permit, a veterinarian must file an Application for Tax Registration Number (Form REG-1).

Veterinarians may also purchase without paying tax medicine by prescription, labeled as described above, for use by them in their profession.

On the other hand, the purchase by veterinarians of supplies used in their practice, including, but not limited to, cotton balls, bandages, alcohol, scalpel handles and blades, instruments, equipment and office furniture, are subject to sales and use taxes and may not be purchased on a resale basis. If, for any reason, a veterinarian purchases such items without paying tax, the veterinarian must report the purchase price of such items and pay use tax on a Sales and Use Tax Return (Form OS-114).


FREE SAMPLES: 1993 Conn. Pub. Acts 360, §16 amends Conn. Gen. Stat. §12-412(4) to provide an exemption from sales and use taxes for medicine only by prescription, as described above, provided for no consideration, on or after January 1, 1990.


EFFECT OF THIS DOCUMENT: A Policy Statement is a document that explains in depth a current Department policy or practice affecting the liability of taxpayers. A Policy Statement indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.


EFFECT ON OTHER DOCUMENTS: Policy Statement PS 92(11.1) is superseded and may no longer be relied upon as of the date of issuance of this Policy Statement. 


PS 92(11.2)
Sales and use taxes
Issued: 7/27/93
Replaces PS 92(11.1), issued 2/11/93