Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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

Annotation 425.0021

(a) GENERALLY

425.0021 Claimed Violation of Taxpayer's Equal Protection Rights. A claim for refund was filed because the taxpayer claimed a violation of its equal protection rights. The California Department of Health Services (DHS) maintains that sales of creams and washes for incontinent persons are medical items and, thus, does not reimburse medical supply houses for sales tax that they pay on their sales of such items. The Board interprets section 6369 to mean that sales of these items by supply houses are taxable.

The issue in this claim concerns an apparent conflict of opinions issued by two state agencies. As a state agency, the State Board of Equalization has no power to declare a state law unconstitutional. (Cal. Const. Art. III, section 3.5) Therefore, the Board must enforce the statute as written and deny the claim. 1/10/96.