Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0250


410.0250 Persons Making Nontaxable Sales. Persons selling "medicines," as that term is defined in section 6369(b) of the Revenue and Taxation Code, are required to hold seller's permits even though all of their sales may be exempt under section 6369(a) of the code. "Medicines" are not a property of a kind the gross receipts from the retail sale of which are not subject to the tax. It is the circumstances under which the property is sold which may result in an exemption. 11/9/71.