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.
On the surface, Texas rules about charging sales tax on shipping and delivery are fairly straightforward. Texas Rule 3.303 states that if you charge a customer to deliver a taxable item, that charge is part of the taxable sale. For instance, the stateâs site says that if you charge your customer $50 to deliver a $500 sofa, you should charge sales tax on the $550 total.