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.
If a customer separately arranges and pays for delivery of a taxable item by a third party, the seller of the item will only collect sales tax on its charge (see Delivery-only services, below).f the product or service being sold is not taxable, any charge to the customer for shipping or delivery is also not taxable. This also applies when the customer gives the seller a valid resale certificate or other exemption document.