Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0225

(b) SPECIFIC ITEMS CLASSIFIED.

425.0225 Branemark Bone Screw Device. Branemark Bone Screw Device does not qualify for the prescription medicine exemption because it is a necessary component of a dental prosthetic device and has no independent significance. Revenue and Taxation Code 6369 (b)(1). 2/18/93.