In a Formal Ruling, the Vermont Department of Taxes discussed which products they consider to qualify as “veterinary supplies” which are exempt in the state. The exemption is limited to supplies which are directly used in the treatment of animals by a veterinarian. The product-based (not use-based) exemption of these items included examples such as surgical gloves, sterilization equipment, bandages, syringes and medications. Items such as collars, toys, bowls, food and other such products do not qualify under the exemption. (Formal Ruling 2006-04, Vermont Department of Taxes, September 2006)