Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0014


425.0014 Chiropractor—Cervical Collar. For the purposes of section 6018.4 of the Revenue and Taxation Code, the term "orthotic devices" has the same meaning as it does in section 6369(c)(3), that is, a device fully worn on the body of the patient for the correction of the body structure.

Thus, furnishing of a neck brace (cervical collar) by a chiropractor in connection with the furnishing of services does not result in a sale. Rather the chiropractor is the consumer of the neck brace and must pay tax or tax reimbursement on his/her acquisition. Over the counter sales by chiropractors (i.e., no professional services provided) are sales and subject to tax. 11/3/94.