Don Scott
- Democratic
- Delegate
- District 88
Primary
Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered or dispensed to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs. The bill provides that the exemption shall be in effect from July 1, 2022, until July 1, 2025. This bill is identical to SB 517.
Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered or dispensed to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs.
Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs.
Approved by Governor-Chapter 551 (effective 7/1/22)
Governor's Action Deadline 11:59 p.m., April 11, 2022
Enrolled Bill communicated to Governor on March 22, 2022
Signed by President
Signed by Speaker
Impact statement from TAX (HB551ER)
Enrolled
VOTE: Adoption (97-Y 2-N)
Read third time
Constitutional reading dispensed (40-Y 0-N)
Senate amendment agreed to by House (97-Y 2-N)
Passed Senate with amendment (40-Y 0-N)
Engrossed by Senate as amended
Committee amendment agreed to
Reading of amendment waived
Reported from Finance and Appropriations with amendment (16-Y 0-N)
Impact statement from TAX (HB551E)
Referred to Committee on Finance and Appropriations
Constitutional reading dispensed
Read third time and passed House (97-Y 1-N)
VOTE: Passage (97-Y 1-N)
Printed as engrossed 22100201D-E
Read second time
Engrossed by House as amended HB551E
Committee amendment agreed to
Read first time
Reported from Finance with amendment(s) (22-Y 0-N)
House committee, floor amendments and substitutes offered
Subcommittee recommends reporting with amendments (8-Y 0-N)
Subcommittee recommends referring to Committee on Appropriations
House subcommittee amendments and substitutes offered
Impact statement from TAX (HB551)
Assigned Finance sub: Subcommittee #2
Referred to Committee on Finance
Prefiled and ordered printed; offered 01/12/22 22100201D
| Bill Text Versions | Format |
|---|---|
| Prefiled and ordered printed; offered 01/12/22 22100201D | PDF HTML |
| Printed as engrossed 22100201D-E | PDF HTML |
| HB551ER | PDF HTML |
| CHAP0551 | PDF HTML |
| Document | Format |
|---|---|
| Fiscal Impact Statement: HB551FER161.PDF | |
| Fiscal Impact Statement: HB551FE161.PDF | |
| Fiscal Impact Statement: HB551F161.PDF | |
| Amendment: HB551ASE | HTML |
| Amendment: HB551AS | HTML |
| Amendment: HB551AH | HTML |
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