Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0176 Antitoxic Serum. An antitoxic serum is sold to a city owned facility to be stocked for emergency use to neutralize venomous snake bites. The antitoxic serum is a "medicine." The sale of the medicine to the city (a California political subdivision) is exempt pursuant to section 6369(a)(5). 7/8/87.