RULE NO.:RULE TITLE:
12A-1.0215Veterinary Sales and Services
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 40, No. 225, November 19, 2014 issue of the Florida Administrative Register.
These changes are in response to written comments received from a taxpayer, requesting that the Department revise references to “pet food” to “animal food,” in accordance with the statutory exemption. The proposed revisions modify the rule language as requested. The language being modified is in new subsection (6) of Rule 12A-1.0215, and will now read as follows:
(6) ANIMAL FOOD SOLD TO CONSUMERS.
(a) Animal foods that are required by federal or state law to be dispensed only by a prescription are exempt from tax.
(b) Animal foods which are therapeutic veterinary diets are exempt from tax. For the purpose of this rule, “therapeutic veterinary diets” means those animal foods that are specifically formulated to aid in the management of illness and disease of a diagnosed health disorder in an animal and which are only available from a licensed veterinarian.
(c) Even when sold by a veterinarian, animal foods which are not required by federal or state law to be dispensed only by a prescription and animal foods that are not therapeutic veterinary diets are subject to tax.
In addition, the Law Implemented section of the rule will be revised to remove references to Section 212.18(3) and 465.186, F.S., and current subparagraph (4)(e)(5) will be renumbered to subparagraph (4)(e)(4), to account for the striking of current subsection (4).
