Bill > A5454

Introduced Session

This bill exempts pet food and pet medication from the State's sales and use tax. Specifically, "qualified pet medication" is exempted from the State's sales and use tax under the provisions of the bill. The term "qualified pet medication" is defined as:· medicine that has been recognized as a drug in any official compendium, or supplement to a compendium, by the State Board of Pharmacy or the State Board of Veterinary Medical Examiners, for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in a qualified pet;· medicine intended to affect the structure or function of the body of a qualified pet--except that a food, dietary ingredient, or dietary supplement (as those terms are defined in federal statute) does not necessarily qualify solely because its labeling claims it is medication; or· medicine prescribed by a person licensed by the State Board of Veterinary Medical Examiners to practice veterinary medicine, surgery, or dentistry in the State. Furthermore, the bill defines the term "qualified pet" to mean a legally owned, domesticated live animal normally maintained in or near the household of its owner. The provisions of the bill will become operative on the first day of the first full calendar quarter next following the date of enactment. Pet food and pet medication can be an expensive recurring cost, yet one that is necessary to keep pets healthy and active. The cost of pet food has increased due to inflation. By exempting this pet medication and pet food expense from the State's sales and use tax, the bill benefits both pet owners and their pets. Specifically, the bill eases the tax burden placed on pet owners for the cost of food and medication necessary to ensure the well-being of companion and service animals. By lowering pet food and medication costs, this bill also promotes pet ownership and preventative care. By encouraging pet ownership and well-being, the bill aims to reduce the substantial number of animals maintained in shelters and euthanized each year. The provisions of this bill will help reduce that cost, and thereby encourage more people to keep pets and enjoy the companionship and benefits they provide.

AI Summary

Committee Categories

Bethanne Patrick (R)*, 

Introduced, Referred to Assembly Agriculture and Food Security Committee (on 05/11/2023)

Official Document