Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0210 Betadine Surgical Scrub. Betadine Surgical Scrub is exempt as a "medicine" within the meaning of Revenue and Taxation Code section 6369 and Sales and Use Tax Regulation 1591 as a result of the court's decision in Purdue Frederick v. State Board of Equalization, 218 Cal.3d 1020 (1990). It is an antiseptic, microbicidal, sudsing skin cleanser distributed and sold to hospitals for preoperative use on patients, preoperative scrubbing by doctors, nurses and other operating personnel, and for hand cleansing by hospital personnel caring for and treating patients. 10/17/90.