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.
Supplier charges Massachusetts sales tax on the freight insurance charges. The freight insurance charges and the total amount of the sales tax on each order are separately stated on all communications with the Supplierâs customers. The following is your representation of the facts upon which this ruling is based.