However, this exemption shall not be allowed unless the purchaser, renter, or lessee signs a certificate stating that the farm equipment is to be used exclusively on a farm or in a forest for agricultural production or for fire prevention and suppression, as required by this subsection. This exemption is not forfeited by moving farm equipment between farms or forests. Harvesting may not be construed to include processing activities. 570.02(1), or for fire prevention and suppression work with respect to such crops or products. There shall be no tax on the sale, rental, lease, use, consumption, or storage for use in this state of power farm equipment used exclusively on a farm or in a forest in the agricultural production of crops or products as produced by those agricultural industries included in s. A prescription may be retained in written form, or the pharmacist may cause it to be recorded in a data processing system, provided that such order can be produced in printed form upon lawful request. The term also includes a pharmacist’s order for a product selected from the formulary created pursuant to s.
IMPOSITION STUDIO COUPON PROFESSIONAL
The term also includes an order written or transmitted by a practitioner licensed to practice in a jurisdiction other than this state, but only if the pharmacist called upon to dispense such order determines, in the exercise of his or her professional judgment, that the order is valid and necessary for the treatment of a chronic or recurrent illness. The term also includes an orally transmitted order by the lawfully designated agent of such practitioner. “Prescription” includes any order for drugs or medicinal supplies written or transmitted by any means of communication by a duly licensed practitioner authorized by the laws of the state to prescribe such drugs or medicinal supplies and intended to be dispensed by a pharmacist. Funeral directors shall pay tax on all tangible personal property used by them in their business.Ĥ. In addition, any items intended for one-time use which transfer essential optical characteristics to contact lenses shall be exempt from the tax imposed by this chapter however, this exemption shall apply only after $100,000 of the tax imposed by this chapter on such items has been paid in any calendar year by a taxpayer who claims the exemption in such year. There shall also be exempt from the tax imposed by this chapter artificial eyes and limbs orthopedic shoes prescription eyeglasses and items incidental thereto or which become a part thereof dentures hearing aids crutches prosthetic and orthopedic appliances and funerals.
(a) There shall be exempt from the tax imposed by this chapter any 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 hypodermic needles hypodermic syringes chemical compounds and test kits used for the diagnosis or treatment of human disease, illness, or injury and common household remedies recommended and generally sold for internal or external use in the cure, mitigation, treatment, or prevention of illness or disease in human beings, but not including cosmetics or toilet articles, notwithstanding the presence of medicinal ingredients therein, according to a list prescribed and approved by the Department of Business and Professional Regulation, which list shall be certified to the Department of Revenue from time to time and included in the rules promulgated by the Department of Revenue.
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