Section R865-19S-109 - Sales Tax Nature of Veterinarians' Purchases and Sales Pursuant to Utah Code Ann. Sections 59-12-103 and 59-12-104(1)(a) Purchases of tangible personal property by a veterinarian are exempt from sales and use tax if the property will be resold by the veterinarian.(b) Except as provided in Subsection (5), a veterinarian must collect sales tax on tangible personal property that the veterinarian resells.(2) Purchases of tangible personal property by a veterinarian are subject to sales and use tax if the property will be used or consumed in the veterinarian's practice.(3) The determination of whether a veterinarian's purchase of food, medicine, or vitamins is a sale for resale or a purchase that will be used or consumed in the veterinarian's practice shall be made by the veterinarian.(a) For food, medicine, or vitamins that the veterinarian will resell, the veterinarian shall comply with Subsection (1).(b) For food, medicine, or vitamins that the veterinarian will use or consume in the veterinarian's practice, the veterinarian shall comply with Subsection (2).(4) A veterinarian is not required to collect sales and use tax on: (b) boarding services; or(c) grooming services required in connection with a medical procedure.(5) Sales of tangible personal property by a veterinarian are exempt from sales and use tax if: (a) the sales are exempt from sales and use tax under Section 59-12-104; and(b) the veterinarian obtains from the purchaser a certificate as set forth in rule R865-19S-23.Utah Admin. Code R865-19S-109