Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
425.0000 PRESCRIPTION MEDICINES—Regulation 1591 (View entire section)
(a) GENERALLY
- 425.0004 Acupuncturist.
- 425.0007 Board Staff and Review of Prescription Records
- 425.0008 Catheter Supplies.
- 425.0010 Catheters.
- 425.0010.001 Catheters.
- 425.0011 Catheters—Nonexempt.
- 425.0011.100 Central Line Catheters.
- 425.0014 Chiropractor—Cervical Collar.
- 425.0018 Chiropractor Selling Nutritional Supplements.
- 425.0020 Chiropractor-Naturopath
- 425.0021 Claimed Violation of Taxpayer's Equal Protection Rights.
- 425.0022 Cleaning of Dialysis Equipment.
- 425.0022.700 Cold Compression Therapy.
- 425.0022.800 Colon Irrigation Devices
- 425.0023 Confidentiality—Prescription Records.
- 425.0025 Dental Supplies, Devices and Appliances.
- 425.0025.500 Device not Permanently Attached.
- 425.0026 Dialysis Machine Accessories.
- 425.0027 Doctor's Professional Corporation.
- 425.0028 Drugs and Placebos Used in Clinical Trial.
- 425.0030 Durable Medical Equipment (DME) Company.
- 425.0038 Ear Protection.
- 425.0040 Esophageal Dilators.
- 425.0041 Exercise Tubes and Cervical and Lumbar Pillows
- 425.0045 Experimental Medicines.
- 425.0050 Experimental Drug.
- 425.0051 Federal Food and Drug Administration Classifications.
- 425.0052.800 Foley Catheters and Arm Supports.
- 425.0053 Food Products as Prescription Medicines
- 425.0053.100 Food vs. Medicine.
- 425.0054 Intravenous Devices.
- 425.0055 Medicare Part A, Medicare Part B and Medi-Cal.
- 425.0060 Homes for the Aged.
- 425.0080 Hospital.
- 425.0100 Hospitals Aboard Ocean Liners.
- 425.0120 Hospitals—Exemption Certificates.
- 425.0130 Hospital's Purchases of Exempt Items.
- 425.0131 Hot Tubs.
- 425.0132 Impregnated Dressings.
- 425.0135 Insulin and Insulin Syringes.
- 425.0140 House Physicians.
- 425.0142 Items Provided to Patients by HMO.
- 425.0142.010 Items Provided to Patients by HMO.
- 425.0143 Items without Prescription.
- 425.0143.600 Kidney Dialysis Supplies.
- 425.0144 Laparoscopic Surgery—Products Used.
- 425.0146 Management Fees.
- 425.0147 Manufacturer of Prescription Medicine.
- 425.0148 Medical Devices.
- 425.0149 Medical Devices.
- 425.0150 Medicines.
- 425.0152 Medicines—Nutritional Products.
- 425.0160 Medicines Dispensed by Out-of-State Pharmacists.
- 425.0161.400 Medtronic AneuRx Endovascular Prosthesis and Delivery System.
- 425.0161.5 Miscellaneous Medical Supplies.
- 425.0161.775 Nonexempt Devices
- 425.0161.885 Noninvasive Temporary Pacemaker.
- 425.0162 Orthotic Devices.
- 425.0163 Permanently Implanted.
- 425.0163.100 Pharmacist in Another State.
- 425.0163.200 Professional Medical, Dental, or Podiatry Corporations.
- 425.0163.285 Protonics Device (Knee Brace).
- 425.0163.300 Pulse Oximeters.
- 425.0163.450 Related Supplies.
- 425.0163.500 Repairs to Vehicles Used by Physically Handicapped Persons.
- 425.0163.600 RIA-Mat Angeotension I I 125 Kit and Res-O-Mat T3I 125.
- 425.0163.825 Sale of Orthotics and Prosthetic Devices.
- 425.0164 Sales to Insured Persons.
- 425.0165 Samples of Medicines.
- 425.0165.350 Sequential Gradient Pumps.
- 425.0166.800 Specimen Collection Kit.
- 425.0167 Speech Therapy Device.
- 425.0167.200 Splints and Orthotic Devices.
- 425.0167.500 Sterile Water—Bubble/Silent Humidifier.
- 425.0168.030 Sutures.
- 425.0168.145 Urine Drain Bags.
- 425.0168.165 Vehicle Modified for Use to Transport Handicapped Persons.
- 425.0168.175 Vehicles for Physically Handicapped Persons.
- 425.0168.260 Wheelchair Baskets and Pouches.
- 425.0168.280 Wheelchair Repairer.
- 425.0168.300 Worn On or In the Body.
(b) SPECIFIC ITEMS CLASSIFIED.
- 425.0175.125 Amino Acids.
- 425.0175.575 Antimicrobial Agents Used by Hospital Personnel.
- 425.0176 Antitoxic Serum.
- 425.0178 Artificial Hearts/Other Externally Connected Devices.
- 425.0178.5 Artificial Larynges and Voice Amplifiers.
- 425.0178.800 Athletic Supporter for Surgical Patients.
- 425.0179 Autotransfusion Systems.
- 425.0180 Baby Powder and Lubricating Jelly.
- 425.0188 Baby-San
- 425.0200 Bacteriological Culture Medium.
- 425.0201 Balectrode.
- 425.0202 Baltherm.
- 425.0204 Balwedge.
- 425.0205 Barium Enema Bags.
- 425.0206 Bee Pollen Products.
- 425.0210 Betadine Surgical Scrub
- 425.0211 Betadine Products Qualifying as Medicines.
- 425.0211.750 Biogran.
- 425.0212 Biologics System 800 Air Lift.
- 425.0213 Birth Control Devices.
- 425.0215 Blood Monitoring Equipment.
- 425.0220 Blood Plasma.
- 425.0225 Branemark Bone Screw Device.
- 425.0226 Broach.
- 425.0227 Bubble Humidifiers.
- 425.0227.600 CapSure Contingency Shield.
- 425.0228 Cardio-Cool.
- 425.0229 Cast Shoes and Boots.
- 425.0229.015 Cast Shoes, Cast Sandals, and Post-Operative Shoes.
- 425.0229.700 Catheter Leg Strap.
- 425.0232 Catheters.
- 425.0232.001 Catheters.
- 425.0233 Catheters and Other Devices.
- 425.0234 Catheters-Post-Surgical Use.
- 425.0237 Ceprate SC Cell Concentration System.
- 425.0239 Cerebrospinal Fluid (CSF) Drainage System and Replacement Drainage Bags.
- 425.0242 Chair Back Braces.
- 425.0245 Chemical Intrauterine Contraceptives.
- 425.0247 Chemoport Implantable Fluid System.
- 425.0247.5 Chempads.
- 425.0247.670 Cholangiocath 4FR, Urethal Catheter Round Tip, and Roth Grip-Tip Future Guide.
- 425.0247.700 Chondroitin Sulfate (CDS).
- 425.0248 Cleaning Products.
- 425.0250 Cleansing Agents.
- 425.0252 Cloverleaf Cath Lab Pacing Probe.
- 425.0255 Collagen Corneal Shield.
- 425.0256 Collastat.
- 425.0257 Colles Fracture Splint.
- 425.0259 Colostomy Care Kits and Tracheotomy.
- 425.0260 Colostomy Drain Bag.
- 425.0265 Components of Drug Infusion Devices.
- 425.0267 Computerized Ambulatory Drug Delivery Pump
- 425.0269 Condom.
- 425.0269.800 Continuous Passive Motion Device.
- 425.0270 Continuous Positive Airway Pressure Machine and Humidifier.
- 425.0275 Coronary Stents. .
- 425.0280 Corrective Appliances.
- 425.0290 Corrective Pessaries.
- 425.0292 CPM Pads and Hypothermia Blankets.
- 425.0292.500 Cranial Prostheses Accessories (Hat, Caps, Turbans, etc.).
- 425.0293 Cryomat and Cryopak.
- 425.0295 Custom-Made Foot Orthosis.
- 425.0298 Denis Browne Bar.
- 425.0299 Devices.
- 425.0300 Dialysis Fluid.
- 425.0310 Dialysis Machine Peripherals.
- 425.0315 Dialyzers.
- 425.0320 Diaperene Powder, Ethyl Alcohol and Baby Oil.
- 425.0325 Disposable Adult Diapers, Pant and Pad Systems
- 425.0330 Disposable Automatic Clip Appliers.
- 425.0334 Disposable Dye Packs.
- 425.0335 Disposable Dye Packs.
- 425.0340 Distilled Water.
- 425.0352 Dynowalker.
- 425.0355 Electric Three-Wheel Scooter.
- 425.0360 Electrocardiographs.
- 425.0365 Electronic Speech Aid Devices and Accessories.
- 425.0370 Emergency Transmyocardial Pacing Unit.
- 425.0380 Enema Preparation.
- 425.0382 Entriflex, Keofred, and Enteral Tubes.
- 425.0384 ErecAid System.
- 425.0385 Ewald Tube.
- 425.0386 Ferris PolyMem Dressing.
- 425.0388 Fogarty Embolectomy Catheters.
- 425.0390 Artificial Limbs—Training.
- 425.0391 Fecal Collection, Leg Drainage Bags, Billiary Drainage Bags and Urinary Incontinence Pouches
- 425.0393 Five-In-One Pace-Jector.
- 425.0395 Flaxedil.
- 425.0397 Full Cranial Prosthetic Devices.
- 425.0398 Futurplex Flower Essence.
- 425.0400 Glucose Tolerance Test.
- 425.0405 Goat, Sheep, Bovine Sera.
- 425.0408 Hearing Aid Supplies.
- 425.0408.300 Heel and Elbow Protectors.
- 425.0408.500 Heimlick Chest Drain Valve and Under Water Drainage Set.
- 425.0409 Hemodialysis Products.
- 425.0410 Herbs and Supplements.
- 425.0413 High Voltage Pulsed Galvanic Stimulator
- 425.0415 Hospital Beds.
- 425.0416 Hoveround Four-Wheeled Scooters.
- 425.0417 Human Sperm.
- 425.0418 Hydrocephalus Devices.
- 425.0420 Hypodermic Needles.
- 425.0422 Hypodermoclysis Administrative Sets.
- 425.0425 Hypo-Hypertherm Pads.
- 425.0427 Hypothermia Blankets.
- 425.0430 Implantable Defibrillator and Related Devices.
- 425.0435 Incontinence Creams and Washes.
- 425.0440 Influenza Vaccine Administered to Employees.
- 425.0460 Insulin.
- 425.0462 Insulin and Insulin Syringes.
- 425.0470 Interceed Barrier.
- 425.0473 Interferential Stimulator.
- 425.0480 Intravenous and Irrigation Solutions.
- 425.0481 Intravenous (IV) Sets.
- 425.0483 Intravenous Tubing
- 425.0483.200 Items Excluded from the Term Medicine.
- 425.0483.400 IV Sets.
- 425.0484 Karaya Gum Powder
- 425.0487.100 Knee Scooters.
- 425.0487.550 Kunzli Ankle Support.
- 425.0488 Laparoscopy Supplies.
- 425.0489 Ligation Click Applier.
- 425.0489.890 Liquid Castile Soap.
- 425.0490 Liquid Nitrogen and Carbon Dioxide.
- 425.0492.500 Lossing Orthopedic Back Trac and Neck Trac.
- 425.0493 Low Air Loss Beds.
- 425.0494 "Lumex" Chair.
- 425.0494.250 Lympha Press Device.
- 425.0495 Magnevist.
- 425.0498 Meadox Cardiovascular Fabrics.
- 425.0500 Measles Vaccine.
- 425.0505 Medical Devices Used During Heart/Lung Bypass Surgery.
- 425.0506 Medical Dialysis Products.
- 425.0508 Medical Gases and Delivery Systems.
- 425.0511.010 Medical Oxygen Delivery Systems.
- 425.0512 Medical Supplies.
- 425.0513 Medicated Bandages and Medicine Filled Syringes.
- 425.0513.200 Medicated Drape.
- 425.0514 Medicated Skin Creams.
- 425.0514.5 Medication Containers.
- 425.0514.800 Medifast 70 and Pro-Call 100.
- 425.0517 Medi Lift Chair.
- 425.0518 Membrane Oxygenator.
- 425.0519 Microfoam Surgical Tape.
- 425.0519.800 Miscellaneous Items.
- 425.0520 Miscellaneous Medical Supplies.
- 425.0521 Miscellaneous Medical Devices.
- 425.0522 Miscellaneous Items.
- 425.0530 Miscellaneous Medical Supplies
- 425.0531 Miscellaneous Supplies.
- 425.0540 Mouthwash/Gargle—Betadine.
- 425.0542 Multicom 500, Lympha Press Mini.
- 425.0544 Nasal Splints.
- 425.0545 Neorological Refill Kit.
- 425.0546 Neuromuscular Electrical Stimulators.
- 425.0547.300 Nonadhering Dressings and Packing Strips.
- 425.0547.400 Noninvasive Temporary Pacemakers.
- 425.0548 Nutri-15 Plus.
- 425.0560 Opaques—"Radiopaques."
- 425.0580 Opaques and Dyes.
- 425.0590 Optifast 70 and Optifast 800.
- 425.0600 Oral Contraceptives.
- 425.0602 Oral Screw.
- 425.0607 Origin Tacker System.
- 425.0615 Orthoderm Convertible and Orthodum CAT Bed.
- 425.0615.350 Orthotic Devices.
- 425.0618 Other Supplies.
- 425.0619 OvuSTICK Self Test.
- 425.0620 Oxygen.
- 425.0640 Oxygen.
- 425.0660 Oxygen.
- 425.0680 Oxygen.
- 425.0683 Oxygen Concentrators.
- 425.0686 Oxygen Delivery Systems Sold to Health Care Providers.
- 425.0690 Oxygen Storage Tank.
- 425.0695 Parts for Wheelchair Lifts.
- 425.0695.300 Passy-Muir Trach Valve.
- 425.0695.875 Pedialyte.
- 425.0696 Pediatric Urinary Specimen Container.
- 425.0697 Pelvic and Cervical Traction Devices.
- 425.0699 Pharmaceutical Products.
- 425.0700 Phisohex.
- 425.0710 Pig Skin.
- 425.0713 Pill Containers.
- 425.0720 Pollen Extract
- 425.0723 Porcine Grafts.
- 425.0724 Port-A-Cath.
- 425.0725 Posey Vests.
- 425.0726 Post-Op Cryotherapy Product.
- 425.0727 Posture Chair.
- 425.0730 Preps.
- 425.0740 Pressure Garments.
- 425.0741 Products Regarded as Exempt Medicines.
- 425.0743 Prosorba Used in Hemodialysis.
- 425.0744 Prosthesis Consisting of Several Inter-Dependent Components.
- 425.0745 Prosthetics and Orthotics.
- 425.0750 Pulmo-Aides.
- 425.0765 Radioactive Application Equipment.
- 425.0770 Radioactive Pellets.
- 425.0771 Radionuclide Generators.
- 425.0772 Radiopharmaceuticals
- 425.0773 Reagents.
- 425.0774 Renting Medical Ventilators to Hospitals.
- 425.0775 Res-O-Mat and Ria-Mat Kits.
- 425.0780 Rubbing Alcohol
- 425.0800 Sabin Oral Polio Vaccine.
- 425.0810 Scrub Brushes.
- 425.0815 Semi-Floater—Silicore
- 425.0820 Seven-Up Beverages Given to Hospital Patients
- 425.0821 Ship's Medical Personnel and Sick Bay.
- 425.0821.935 Silicone Drain.
- 425.0822 Silicone Flat Drain 10mm, CWT Reservoir 15cc, Silicone Flat Drain.
- 425.0822.350 Simplate Products
- 425.0822.750 Skiing Systems.
- 425.0823 Skin Closures.
- 425.0823.100 Skin Creams and Lotions.
- 425.0823.5 Skin Products.
- 425.0825 Sofnet Cleaner and Chix Cleansers.
- 425.0827 Spa
- 425.0828 Speech Pathology Devices.
- 425.0829 Speech Therapy Devices for Stutterers.
- 425.0830 Sphincter.
- 425.0850 Splints
- 425.0853 Skin Staples and Staplers
- 425.0854 Sterile Water—Concha 1500.
- 425.0854.5 Sterile Stockinette.
- 425.0855 Steri-Strips
- 425.0855.5 Steri-Strips.
- 425.0856 Sternum Support.
- 425.0857 Subarachnoid Screw.
- 425.0858 Supplies.
- 425.0859 Supplies Used with Urinary Incontinence Devices
- 425.0860 Surgical Cellulose Hemostat.
- 425.0870 Surgical Replacement Lenses
- 425.0880 Surgical Soap.
- 425.0881 Temporary Myocardial Pacing Lead.
- 425.0881.300 Tendon Implants
- 425.0883 Therapeutic Shoes
- 425.0883.200 Thrombosis Prevention.
- 425.0883.5 Tiltable Back Traction Table.
- 425.0883.700 Top Cat.
- 425.0883.810 Tracheostomy Care Kits.
- 425.0883.875 Tracheotomy Appliances and Supplies.
- 425.0883.900 Tracheostomy and Endotracheal Tubes.
- 425.0884.5 Traction Devices
- 425.0885 Transcutaneous Nerve Stimulators.
- 425.0887 Treatment Tubes.
- 425.0890 Trocar Catheters.
- 425.0895 Tubular and Bias Stockinettes.
- 425.0900 Tucks Pads and Fuller Shields.
- 425.0905 Urinary Bags and Meters.
- 425.0906 Urinary Incontinence Devices.
- 425.0907 Urinary Incontinence Products (Female)
- 425.0907.500 Vacuum Erection Device
- 425.0908 Vascular Intervention Devices.
- 425.0909 Vehicle Modified for Use by Handicapped Person.
- 425.0915 Vents and Sumps.
- 425.0920 Veterinarians.
- 425.0926 Visistat Skin Staplers
- 425.0930 Vitajet
- 425.0940 Vitamin Sale to Physicians.
- 425.0960 Water Pills and Appetite Suppressants.
- 425.0970 Wheelchair Lift Added to Vehicles.
- 425.0974 Wheelchairs, Crutches, Canes, and Walkers Purchased by a Hospital.
- 425.0975 Wheelchairs, Canes, Crutches, Walkers and Quad Cones
- 425.0976 Wheelchair Pads and Cushions
- 425.0977 Wheelchair Restraint
- 425.0980 Wigs and Hairpieces.
- 425.0985 Worn Fully Traction Materials.
- 425.0987 Wound Dressings and Wound Packing.
- 425.1000 Wright Linear Pumps
- 425.1045 Zbar.
- 425.1060 Amigo Deluxe/Hoverground Motorized Wheelchair.
- 425.1065 Classification of Specific Medical Products
- 425.1070 Grab Bars, Van Ramps, Parts for Wheelchairs, and Bath Benches.
- 425.1100 Yankaver Suction Tube.
- 425.1103 Kidney Dialysis Supplies.
- 425.1105 Legging Orthosis.
- 425.1110 Medicines—Specific Items.
- 425.1115 Medifast.
- 425.1117 Modification of Paratransit Vehicles.
- 425.1120 Norplant System Contraceptive.
- 425.1130 Programmable Drug Infusion Devices.
- 425.1135 Rancy Clips.
- 425.1140 Skin Care Products.
- 425.1141 Skin Care Products.
- 425.1150 Syringes, Disposable and Pre-Filled.
- 425.1160 Temperature Monitoring Systems.
- 425.1165 Testicular Gel Implant.
- 425.1170 Topical Creams/Ointments.