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.
Theyare required to charge the customerssales tax on the total amount of the billand are permitted to issue a Resale Cer-tificate (Form ST-3) to purchase certainmaterials and supplies used on the jobwithout paying sales tax. For more infor-mation contact our Customer ServiceCenter at 609-292-6400. Paying Sales Tax to Suppliers Contractors are required to pay sales or use tax on the materials, supplies, equipment, and serv-ices they purchase, rent, or use when performingwork on the real property of others, except asdescribed below.