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 425.0580

(b) SPECIFIC ITEMS CLASSIFIED.

425.0580 Opaques and Dyes. Opaques and dyes used by hospitals and doctors in examination of patients are given internally to the patients and facilitate the taking of diagnostic x-ray photographs. Since such opaques and dyes are intended for use by internal application to the human body in diagnosis of disease they qualify as medicines under section 6369 of the Revenue and Taxation Code. 9/1/65.