GAIN, part of the FDA Safety and Innovation Act that was signed into law in July 2012, allows for a drug to be classified as a qualified infectious disease product (QIDP) that, in turn, moves up the PDUFA review decision date by two months and, if approved, provides companies with five additional years of market exclusivity to recoup their investments.
Like the manufacturers' sales tax, the wholesale sales tax ordinarily excludes services, although sales of gas and electrical energy are sometimes included. 3. RETAIL SALES TAX: A retail sales tax is one which applies to sales at retail of tangible personal property to final consumers and industrial users.
About Sales Tax. Items sold on Amazon.com and shipped to certain states may be subject to tax. Items sold by Amazon.com LLC, or its subsidiaries, and shipped to destinations in the following states are subject to tax: Note: No sales tax is charged when purchasing gift cards; however, purchases paid for with gift cards may be subject to tax. 1  Items sold by Warehouse Deals LLC and shipped to destinations in Alaska are subject to local sales tax. 2  Textbooks rented from Warehouse Deals LLC and shipped to destinations in Delaware are subject to tax.