June 18, 2007
Dear Practice Owner or Manager:
In association with the Illinois State Veterinary Medical Association (ISVMA) our firm is involved with securing refunds of sales taxes that were paid twice on flea and tick medications. During the course of our consulting work with the ISVMA we became aware that many Illinois veterinary practices were paying Use Tax to their suppliers when purchasing flea and tick medications and also charging and collecting Sales Tax from customers when such medicines were sold as a part of veterinary services.
You may be entitled to receive a refund from your flea and tick medication supplier(s) for the period of January 1, 2004 through May 31, 2007 if:
1. You were registered as a retailer with the Illinois Department of Revenue,
2. You charged tax to your customers when selling these products, and
3. You paid the tax collected over to the Department of Revenue on a sales tax return.
If all of these factors apply to you for all or any portion of 2004, 2005, 2006 and 2007 you would be entitled to receive a refund of the tax you paid to your suppliers on the purchase price of flea and tick medications. We can secure the refund of this overpaid tax on your behalf if you supply us with the following:
1. Sign and return the enclosed Certificate of Resale (form CRT-61)
2. Copies of all your invoices showing tax paid to your supplier(s) of flea & tick medications.
3. Signing the agreement with our firm.
As noted, by signing the agreement with JD Michael we have agreed to accept the responsibility of supporting the refund of tax from the Department of Revenue, and corresponding refund for such tax that will be issued to your flea and tick medication supplier(s).
If you have any questions, please do not hesitate to contact us. Additionally, if you have double paid tax on any other products (such as heartworm medication) please let us know. We can include these purchases in our refund process.
Medication Listing for Vet Refund Project
Novartis Animal Health
Bayer Animal Health Division
BILLING AND FEE POLICY
VETERINARY REFUND PROJECT
UNDERSTANDING. We are pleased to have the opportunity to serve you. Our goal is to provide the highest quality and most efficient services possible. Experience has shown that our relationship will be stronger if we begin it with an understanding about our fees and their payment. There may be a specific engagement letter that sets forth the terms of our representation otherwise; this memorandum will apply to all matters on which we are asked to represent you.
SCOPE OF WORK. JD Michael, LLC will work with your supplier(s) of Flea & Tick and Heartworm medications to recover any duplicative tax payments you have made. JD Michael will take all actions necessary to determine if tax was paid to your suppliers when purchasing the above products and, if it was, determine if your practice collected and remitted tax when selling these products to your clients. We will then schedule your claim(s) for submission to your supplier(s) along with a properly executed Resale Certificate. We will then work with your supplier(s) to facilitate your refund. JD Michael, LLC will take full responsibility for the validity of the claims we prepare and will handle any inquires form your supplier(s) or the Illinois Department of Revenue regarding the claims we prepare on your behalf.
FEES. Our fee will be based upon a percentage of the total tax we recover on your behalf. In this engagement the agreed upon percentage rate is twenty five percent (25%).
PAYMENT. We will invoice you after your supplier(s) issue you a refund or credit memorandum. Payment is due upon the receipt of our invoice.
QUESTIONS. If you have any questions about any aspect of our arrangement or statements, please feel free to contact us.
Client Mike Scaduto, Managing Partner
JD Michael, LLC