Publication 36, Veterinarians

Publication 36 provides veterinarians with guidance on how California’s sales and use tax laws apply to their practices, clarifying when they function as retailers, consumers, or both. It explains that tax obligations depend on whether products are provided with or without professional services and how charges are itemized on invoices. The publication also outlines reporting requirements, available exemptions, deductions, and use tax responsibilities relevant to veterinary operations.

The publication explains when veterinarians are typically consumers of drugs and medicines when furnished along with related professional services, but are retailers when providing products separately without such services. It further describes how billing methods, boarding charges, resale transactions, and exemption certificates determine whether tax applies, along with special exemptions for feed and certain drugs used for food animals or animals sold in the regular course of business. Additional guidance covers credit sales, recordkeeping requirements, use tax on items consumed in the practice, partial agricultural exemptions, and rules for tax‑paid purchases resold and bad debt deductions.

If you need help

If you need assistance with topics in this publication, call our Customer Service Center at 1-800-400-7115 (TTY:711) or chat with us. Customer service representatives are available to assist you Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. You may also email us.

Please note: This publication summarizes the law and applicable regulations in effect when the publication was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the information in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.

Revision July 2026