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.
3 Minnesota Revenue, Local Sales and Use Taxes When to charge local tax As a general rule, charge local sales tax on all sales made in a local taxing area that are subject to Minnesota state sales tax. Charge local sales tax to customers from outside the city or county who pick up items in the local area for busi- ness or personal use, even if the items are taken out of the local area. Charge local sales tax to customers from outside the local area if you perform taxable services in the local area. For example, charge local tax if you perform a car wash or deliver dry cleaned items in an area with a local