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 425.0512

(b) SPECIFIC ITEMS CLASSIFIED.

425.0512 Medical Supplies. A taxpayer requested information regarding the application of tax on the following items.

Wheelchair Accessories and Ambulatory Aids Accessories. To qualify for exemption under Regulation 1591(k), these items must be sold to an individual for the use of that individual on the direction of a licensed physician.

Specialty Chairs, Pneumatic Compression Units/Accessories, Alternating Pressure Pads and Pumps, Physical Therapy Miscellaneous.

These items have previously been determined to be excluded from the definition of "medicines". The sale or use of such items in California is subject to tax.

Total Parenteral Nutrition.

This is a type of liquid nutrition prescribed for tube feeders and is available by prescription of a licensed physician. This item has previously been determined to be a medicine, the sale or use of which, under the conditions set forth in Regulation 1591(a), is exempt from tax. 3/22/93.