HOUSE DOCKET, NO. 569        FILED ON: 1/10/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Michelle L. Badger

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to a sales tax exemption for animal medication prescribed by veterinarians.

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PETITION OF:

HOUSE DOCKET, NO. 569        FILED ON: 1/10/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3664 OF 2023-2024.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act relative to a sales tax exemption for animal medication prescribed by veterinarians.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 6 of chapter 64H of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subsection:-

(yy) Sale of prescription drugs intended for animal use, durable medical equipment and prosthetics intended for animal use and veterinary supplies intended for animal use. As used in this subsection, the term “prescription drugs intended for animal use” shall mean a drug dispensed only by or upon the lawful written order of a licensed veterinarian and the term “veterinary supplies” shall mean tangible personal property therapeutic in nature, not normally used absent illness or injury and not intended for repeated usage.