Retail Sales and Use Tax; exemption for medicine and drugs purchased by veterinarians. (SB517)

Introduced By

Sen. Louise Lucas (D-Portsmouth)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 HB 551. Read the Bill »


Bill Has Passed


01/12/2022Prefiled and ordered printed; offered 01/12/22 22100192D
01/12/2022Referred to Committee on Finance and Appropriations
01/23/2022Impact statement from TAX (SB517)
01/26/2022Senate committee, floor amendments and substitutes offered
01/26/2022Reported from Finance and Appropriations with amendments (13-Y 2-N) (see vote tally)
01/27/2022Constitutional reading dispensed (39-Y 0-N) (see vote tally)
01/28/2022Read second time
01/28/2022Reading of amendments waived
01/28/2022Committee amendments agreed to
01/28/2022Engrossed by Senate as amended SB517E
01/28/2022Printed as engrossed 22100192D-E
01/31/2022Read third time and passed Senate (39-Y 0-N) (see vote tally)
02/17/2022Impact statement from TAX (SB517E)
02/18/2022Placed on Calendar
02/18/2022Read first time
02/18/2022Referred to Committee on Finance
02/21/2022Reported from Finance (22-Y 0-N) (see vote tally)
02/21/2022Referred to Committee on Appropriations
02/23/2022Reported from Appropriations (21-Y 0-N) (see vote tally)
02/25/2022Read second time
02/28/2022Read third time
02/28/2022Passed House (97-Y 2-N)
02/28/2022VOTE: (97-Y 2-N) (see vote tally)
03/02/2022Bill text as passed Senate and House (SB517ER)
03/02/2022Signed by Speaker
03/03/2022Signed by President
03/04/2022Impact statement from TAX (SB517ER)
03/11/2022Enrolled Bill Communicated to Governor on March 11, 2022
03/11/2022G Governor's Action Deadline 11:59 p.m., April 11, 2022
04/11/2022G Approved by Governor-Chapter 552 (effective 7/1/22)
04/11/2022G Acts of Assembly Chapter text (CHAP0552)

Duplicate Bills

The following bills are identical to this one: HB551.

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