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 425.0166.800


425.0166.800 Specimen Collection Kit. Specimen collection kits are not medicines since they are not for use by external or internal application to the human body. (Regulation 1591(b)(1).) California sellers of such items are required to hold a California seller's permit. 7/3/86.