Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0740


425.0740 Pressure Garments. Pressure garments for burn and skin graft medical patients qualify as exempt orthotic devices under Revenue and Taxation Code section 6369(c)(3). As such, sales of pressure garments to hospitals for resale to patients are exempt from tax. In addition, sales made directly to patients are exempt from tax if they are furnished pursuant to a written order by a licensed physician. 8/10/90.