Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0120


425.0120 Hospitals—Exemption Certificates. A suggested form of exemption certificate to be furnished by hospitals to suppliers of medical gases is as follows:


I hereby certify that

(Name of hospital)

qualifies as a hospital under provisions of section 6369 of the California Revenue and Taxation Code.

I further certify that all medicines (as defined in the above cited section of the law) purchased from


(Name of vendor)

will be either sold or used for the treatment of a human being as provided by Regulation 1591 of the California State Board of Equalization. 4/10/64.