McDaniel P A, Fink J L
Am J Hosp Pharm. 1985 Feb;42(2):352-6.
Tax issues related to sales of medications to outpatients by pharmacies in nonprofit hospitals are described. Hospitals are increasing their emphasis on development of ambulatory-care programs. Two aspects of the tax implications of such services are (1) whether revenue from sales of medications to ambulatory patients constitutes "unrelated business income" for the nonprofit hospital and thus is taxable and (2) whether engaging in dispensing of medications to ambulatory patients might jeopardize the tax-exempt status of the hospital. Various rulings from the Internal Revenue Service and court cases are reviewed. Sales of medications to members of the general public who are unrelated to the hospital are taxable. Sales of medications for the convenience of hospital patients, and irregular and intermittent sales to the public by a pharmacy that normally serves only "patients," are tax exempt. Sales of medications to the public probably do not jeopardize the tax-exempt status of a hospital so long as the primary purpose of the hospital is consistent with permissible tax-exempt purposes.
本文描述了非营利性医院药房向门诊患者销售药品所涉及的税务问题。医院越来越重视门诊护理项目的发展。此类服务的税务影响有两个方面：（1）向门诊患者销售药品的收入是否构成非营利性医院的“无关业务收入”，从而应纳税；（2）向门诊患者配药是否会危及医院的免税地位。文中回顾了美国国税局的各项裁定和法院判例。向与医院无关的普通公众销售药品应纳税。为方便医院患者而销售的药品，以及通常仅服务于“患者”的药房向公众进行的不定期和间歇性销售免税。只要医院的主要目的与允许的免税目的一致，向公众销售药品可能不会危及医院的免税地位。
