Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
TAX EXEMPTION CERTIFICATE (HOSPITALS)
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.