Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0245

(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.