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.
Delivery Charges. Shipping charges are taxable if the goods being delivered are taxable. For example, a dining room set that is sold to a consumer for $1,000 has a sales tax. If the delivery charge for that set is $100, then the charge must also have a sales tax.