Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0320 Diaperene Powder, Ethyl Alcohol and Baby Oil. Sale of Diaperene powder, ethyl alcohol and baby oil to state hospitals is not taxable. The items are considered medicines under the Revenue and Taxation Code and Regulation 1591. 11/28/69.