Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0245 Chemical Intrauterine Contraceptives. Sales of intrauterine contraceptives that operate by releasing chemicals within the uterus are exempt from tax when the devices are prescribed and furnished as required by section 6369 of the Revenue and Taxation Code. 1/9/76.