23 Va. Admin. Code § 10-210-2060
Current through Register Vol. 41, No. 4, October 8, 2024
Section 23VAC10-210-2060 - Physicians, surgeons, and other practitioners of the healing artsA. Sales. The charges for professional services performed by physicians, surgeons and other "practitioners of the healing arts" are not subject to the tax. If a practitioner regularly makes sales of tangible personal property, he is required to register as a dealer and collect and pay the tax on retail sales.B. Purchases. Physicians, surgeons and other "practitioners of the healing arts" are the consumers of all tangible personal property used in performing their professional services. They must pay the tax to their suppliers at the time of purchase. If the supplier fails to collect the tax, the practitioner must pay the tax on a Consumer's Use Tax Return, Form ST-7. The only exception is that licensed physicians may purchase controlled drugs and hemodialysis and peritoneal dialysis equipment and supplies for use in their professional practice exempt from the tax. Controlled drugs are those itemized in Article 5 (§ 54.1-3443 et seq.) of Chapter 34 of Title 54.1 of the Code of Virginia. Purchases by a licensed physician of wheelchairs, braces, crutches, prostheses, orthopedic appliances, durable medical equipment, and similar items are subject to the tax, unless purchased on behalf of a specific patient. Other purchases, including bulk purchases, of such items are subject to the tax, even if items from a bulk inventory are subsequently dispensed to or modified for specific patients. For medicines, drugs, durable medical equipment, and dialysis equipment see 23VAC10-210-940.
23 Va. Admin. Code § 10-210-2060
Derived from VR630-10-83; revised January 1, 1979; amended, eff. January 1, 1985.Statutory Authority
§§ 58.1-203 and 58.1-609.5(1) of the Code of Virginia.