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 425.0051


425.0051 Federal Food and Drug Administration Classifications. The fact that the Food and Drug Administration classifies a product as a medicine has no bearing on the classification of the product as a medicine under the California Sales and Use Tax Law. The appropriate classification of an item as a "medicine" for sales tax purposes is based on the interpretation of "medicine" as contained in section 6369. 5/1/95.