Which horse-care products were exempt: nonprescription medicines, a glucosamine supplement, fly repellants, or fly-protection sheets and masks?

Plain-English summary

The Florida Department of Revenue classified seven horse-care products separately rather than treating all equestrian supplies alike.

Two nonprescription medicines—an apple-flavored wormer and an oral paste used to help prevent gastric ulcers—were taxable because they were not prescription or legend drugs. The ruling noted an exception for sales of over-the-counter nonprescription medications to veterinary clinics or hospitals or licensed veterinarians.

A glucosamine equine joint supplement was exempt as feed for livestock. Two insect and fly repellants were exempt as pesticides used directly on livestock. A polyester fly sheet and a mask worn to keep pests away from a horse's face and ears were taxable.

What this means for you

Equestrian retailers

Classify each product by its function and legal category. A medicine, feed supplement, pesticide, and protective garment can receive different sales-tax treatment even when all are used on horses.

Veterinary sellers

The purchaser matters for nonprescription animal medications. The ruling recognized the regulatory exemption for qualifying sales to veterinary clinics or hospitals or licensed veterinarians.

Accountants and tax professionals

The seven-item result was product-specific: items one and two were taxable, item three was exempt livestock feed, items four and five were exempt pesticides, and items six and seven were taxable.

Common questions

Q: Were the nonprescription horse medicines exempt?
A: Generally no, except for qualifying sales to veterinary clinics or hospitals or licensed veterinarians.

Q: Was the glucosamine joint supplement exempt?
A: Yes, as feed for livestock.

Q: Were the fly repellants exempt?
A: Yes, as pesticides used directly on livestock.

Q: Were the fly sheet and mask exempt?
A: No.

Citations and references

• Fla. Stat. §§ 212.02(29), 212.08(2), 212.08(5)(a), 212.08(7)(d), 212.08(13), and 213.22(1)
• Fla. Admin. Code r. 12A-1.0215(3)(a), (4)(b), and (4)(e)2.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 15A-011

Original ruling text

Executive
Director
Marshall Stranburg

QUESTION: WHETHER THE SALES OF EQUESTRIAN SUPPLIES, NON-PRESCRIPTION
MEDICATIONS, SUPPLEMENTS, PESTICIDES, AND WORMERS ARE EXEMPT FROM SALES
TAX SALES TAX UNDER S. 212.08(2), F.S.
ANSWER: NON-PRESCRIPTION MEDICATIONS ARE TAXABLE, SINCE THEY ARE NOT
SUBSTANCES OR PREPARATIONS COMMONLY KNOWN AS “PRESCRIPTION” OR “LEGEND”
DRUGS THAT ARE REQUIRED BY FEDERAL OR STATE LAW TO BE DISPENSED ONLY BY A
PRESCRIPTION EXCEPT WHEN SOLD TO VETERINARY CLINICS AND LICENSED
VETERINARIANS.
EQUINE JOINT SUPPLEMENTS CONTAINING GLUCOSAMINE, WHICH WORKS TO FIGHT
AGAINST WEAR AND TEAR ON A HORSE’S JOINTS, ARE EXEMPT AS FEED FOR
LIVESTOCK.
INSECT AND FLY REPELLANTS CONTAINING FIVE ACTIVE INGREDIENTS AND THAT KILL
BITING FLIES, MOSQUITOES, AND TICKS ARE EXEMPT.
EQUESTRIAN CLOTHING THAT OFFERS FLY PROTECTION TO KEEP PESTS AWAY FROM
THE HORSE’S FACE AND EARS ARE TAXABLE.
September 25, 2015
Re:

Technical Assistance Advisement – TAA 15A-011
Equestrian Supplies, Medicine, Pesticides and Wormers
Taxpayer Name: XXXXX (“Taxpayer”)
Sales and Use Tax
Section 212.08(2), 212.08(5), (7)(d), and 212.02(29), Florida Statutes (F.S.)
Rule 12A-1.0215, Florida Administrative Code, F.A.C.

Dear XXXXX:
This response is in reply to your letter to the Department, dated XXXXX, in which you are requesting the
Department's issuance of a Technical Assistance Advisement ("TAA") pursuant to s. 213.22, F.S., and
Chapter 12-11, F.A.C., regarding whether the sales of equestrian supplies, medicine, pesticides and
wormers are exempt from sales tax under s. 212.08(2), F.S. An examination of your petition has
established that you have complied with the statutory and regulatory requirements for issuance of a TAA.
Therefore, the Department is hereby granting your request for issuance of a TAA.
Child Support – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director
Property Tax Oversight – Dr. Maurice Gogarty, Director  Information Services – Damu Kuttikrishnan, Director

http://dor.myflorida.com/dor/
Florida Department of Revenue
Tallahassee, Florida 32399-0100

Technical Assistance Advisement
Page 2 of 4
As provided in s. 213.22(1), F.S., a technical assistance advisement may be issued to a taxpayer who
requests an advisement relating to the exemptions in s. 212.08(1) or (2), F.S., at any time. “Technical
assistance advisements shall have no precedential value except to the taxpayer who requests the
advisement and then only for the specific transaction addressed in the technical assistance advisement,
unless specifically stated otherwise in the advisement.”
REQUESTED RULING
You are requesting advisement regarding whether the sales of equestrian supplies, non-prescription
medications, supplements, pesticides and wormers are exempt from sales tax sales tax under s. 212.08(2),
F.S.
FACTS
As stated in your letter, you are an equestrian retailer with two locations in the State of Florida. Currently
you do collect tax on the equestrian supplements and fly protection clothing, as they are non-prescription
items. Specifically, you are requesting advice concerning the taxability of the following seven items:

1. Apple flavored XXXXX is a non-prescription FDA approved drug used for the treatment of worms
   and bots, large and small strangles, pinworms, roundworms, hairworms, neck threadworms, and
   large-mouth stomach worms in horses.
2. FDA approved non-precription XXXXXX oral paste helps prevent gastric ulcers.
3. XXXXX by XXXXX is an equine joint supplement containing glucosamine, which works to fight
   against wear and tear on a horse’s joints.
4. XXXXX is an insect repellant containing five active ingredients and kills biting flies, mosquitoes,
   and ticks.
5. XXXXX is a fly repellant that repels horse flies, house flies, stable flies, deer flies, gnats,
   mosquitoes, and ticks.
6. XXXXX fly sheet that offers fly protection that’s cool and light. This is a strong polyester mesh
   that is strapped to the animal to offer additional protection from insects.
7. XXXXX is a mask that fits over the bridle to keep pests away from the horse’s face and ears.
   LAW
   Section 212.08(2), F.S., exempts the sale of medical products and supplies or medicine dispensed
   according to an individual prescription or prescriptions written by a prescriber authorized by law to
   prescribe medicinal drugs. As provided in Rule 12A-1.0215(3)(a), F.A.C.:
   Drugs, medicinal drugs, and veterinary prescription drugs used in connection with medical
   treatment of animals are exempt. The term “drug” or “medicinal drug” means those
   substances or preparations commonly known as “prescription” or “legend” drugs that are
   required by federal or state law to be dispensed only by a prescription. The term

Technical Assistance Advisement
Page 3 of 4
“veterinary prescription drugs” means those drugs intended solely for veterinary use for
which the label of the drug bears the statement: “Caution: Federal law restricts this drug to
sale by or on the order of a licensed veterinarian.”
Over the counter non-prescription medications such as vitamins and wormers are exempt
when sold to veterinary clinics or hospitals or licensed veterinarians. See Rule 12A1.0215(4)(b), F.A.C. As provided in Rule 12A-1.0215(4)(e)2., F.A.C., charges to a client
by a veterinarian for substances possessing curative or remedial properties that are not
required by federal or state law to be dispensed only by a prescription are subject to tax.
Section 212.08(7)(d), exempts the sale of “feeds for livestock,” including racehorses. As provided in s.
212.02(29), F.S., “livestock” includes all animals of the equine class. Section 212.08(5)(a), F.S., exempts
the sale of pesticides used directly on livestock.
As provided in s. 212.08(13), F.S., no transactions shall be exempt from the tax imposed by Chapter 212,
F.S., except those expressly exempt herein.
CONCLUSION
Item numbers one and two, the non-prescription Apple flavored XXXXX and the non-prescription
XXXXX are taxable since they are not substances or preparations commonly known as “prescription” or
“legend” drugs that are required by federal or state law to be dispensed only by a prescription except when
sold to veterinary clinics and licensed veterinarians. Item number three, the XXXXX by XXXXX, is a
feed supplement and is exempt under s. 212.08(7)(d), F.S., as feed for livestock. Item numbers four and
five, XXXXX and XXXXX, are both exempt as a pesticide under s. 212.08(5)(a), F.S. Item numbers six
and seven, the XXXXX and the XXXXX are both taxable.
This response constitutes a Technical Assistance Advisement under s. 213.22, F.S. which is binding on the
department only under facts and circumstances described in the request for this advice, as specified in s.
213.22, F.S. Our response is predicated on those facts and the specific situation summarized above. You
are advised that subsequent statutory or administrative rule changes or judicial interpretations of the
statutes or rules upon which this advice is based may subject similar future transactions to a different
treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are public records
under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S.
Confidential information must be deleted before public disclosure. In an effort to protect confidentiality,
we request you provide the undersigned with an edited copy of your request for Technical Assistance
Advisement, the backup material and this response, deleting names, addresses and any other details which
might lead to identification of the taxpayer. Your response should be received by the Department within
15 days of the date of this letter.

Technical Assistance Advisement
Page 4 of 4
If you have any further questions with regard to this matter and wish to discuss them, you may contact me
directly at (850) 717-7202.
Sincerely,

Richard R. Parsons
Tax Law Specialist
Technical Assistance & Dispute Resolution
(850) 717-7202
Record ID: 202421