Taxable and Exempt Pet Food in Florida
- Feb 10, 2015 | Gail Cole
Although most food sold for pets is subject to sales tax in Florida, certain “therapeutic veterinary diets” have been exempt since July 1, 2014. But what makes food therapeutic?
According to relevant Florida law:
“Sales of therapeutic veterinary diets 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 are exempt” from sales and use tax.
The Florida Department of Revenue provides the following example to illustrate the law:
- ABC cat food, “specifically formulated to aid in the management of bladder health in cats and … sold only through a licensed veterinarian” is exempt from sales tax as a therapeutic veterinary diet.
- EFG dog food, “marketed as specifically formulated for dogs over 10 years of age… [and] available through various retailers and licensed veterinarians” is not a therapeutic veterinary diet or exempt from sales tax.
Other exempt animal foods
Therapeutic veterinary diet food is not the only animal food exempt from Florida sales tax. The following are foods are also exempt:
- Animal foods that can only be dispensed by a prescription (under state or federal law).
- Feeds for poultry, ostriches, livestock, racehorses, and dairy cow.
- Food for guide dogs for the blind (seeing-eye dogs).
Manage sales tax exemptions in the cloud. Learn more.