Revenue Ruling 12-003: Tax Collection by Veterinarians

The Louisiana Department of Revenue has issued Revenue Ruling 12-003, Tax Collection by Veterinarians:

The professional services of veterinarians in examining, diagnosing, and treating animals are not subject to the sales tax. Neither are the sales and use of pharmaceuticals administered to livestock used for agricultural purposes, except as otherwise provided in R.S. 47:301(16)(f). Sales of feed and feed additives for the purpose of sustaining animals which are held primarily for commercial, business, or agricultural use are exempted from taxation by R.S. 47:305 A(4). However, other pharmaceuticals, drugs, treatment devices, and tangible personal property used by veterinarians or furnished by veterinarians to animal owners, as a part of the professional services, are subject to sales and use tax. (The various exemptions found in R.S. 47:305 D, involving drugs, orthotic and prosthetic devices, and patient aids, cannot be extended to property prescribed, used, or sold by veterinarians in the care and treatment of animals.)

To read the full text of Revenue Ruling 12-003, visit

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