Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0248

(b) SPECIFIC ITEMS CLASSIFIED.

425.0248 Cleaning Products. Products that cleanse the skin, treat skin disorders, or prevent adverse skin conditions are "medicines" within the meaning of Regulation 1591. The courts have held that the exemption also applies to cleansers when hospital personnel use them to wash their hands prior to treating patients, Purdue Frederich Co. v. State Board of Equalization (1990) 218 Cal.App.3d 1021, 267 Cal.Rptr. 482. Therefore, these products are "medicines", the sales of which under appropriate conditions are exempt from tax. 8/21/91.