Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0741

(b) SPECIFIC ITEMS CLASSIFIED.

425.0741 Products Regarded as Exempt Medicines. The following is a categorization of items sold to a hospital.

The following items are classified as taxable nonmedicines within the definition of Revenue and Taxation Code section 6369 when sold to a hospital:

Taxable "Nonmedicines"

  • Arch supports
  • Auditory devices
  • Bacteriological culture medium
  • Bandages (other than those used for ostomy patients)
  • Bed pads
  • Bed traction units
  • Blood pressure kits
  • Cervical pillows
  • Compresses
  • Contrivances
  • Dental prosthetic devices and appliances
  • Distilled water use for drinking
  • Electronic equipment
  • Electrocardiographs, metabulators and related accessories
  • Exercise weights
  • Foot orthoses
  • Hospital needles
  • Hypodermic needles
  • Instruments
  • Intravenous equipment and tubing
  • Mechanical equipment
  • Microlert devices
  • Mucolytic reagents for vitra testing
  • Nonmedicated dressings (other than those used for ostomy patients) Ocular devices or appliances
  • Ophthalmic devices or appliances
  • Orthodontic Devices and Appliances
  • Orthopedic shoes and supportive devices for the foot
  • Physical equipment
  • Plastazote shoes
  • Pollen extract
  • Seven-Up and other carbonated drinks
  • Space blankets
  • Spinal anesthetic trays
  • Splints (not otherwise qualifying as orthotic devices for exempt foot splints are taxable)
  • Stethoscopes
  • Syringes
  • Thermometers
  • Traction units (other than those fully worn on the patient)
  • Uroscreen
  • Water conditioning systems

The following items are classified as exempt medicines within the definition of Revenue and Taxation Code section 6369 when sold to a hospital:

  • Abduction pillows
  • Alcohol (Ethyl)
  • Anesthetic gases
  • Artificial kidney dialysis machines and supplies
  • Artificial limbs or replacements
  • Baby oil
  • Baby powder
  • Blood plasma
  • Bone screws
  • Cast materials
  • Colostomy bags and supplies
  • Contraceptive pills, creams, liquids, tablets, and capsule preparations
  • Corsets
  • Diaparene powder
  • Distilled water, sterile nonpyrogenic and Sterile pyrogenic (specially processed)
  • Dyes given internally for x-ray diagnosis
  • Elastic bandages
  • Enema preparations in disposable container Evacuators (post operative)
  • Glucose and substances used for tolerance tests
  • Humidification kits
  • Immobilizers
  • Influenza vaccine
  • Insulin
  • Intrauterine contraceptive devices
  • Intravenous solutions
  • Lubricating jelly
  • Mammary prostheses
  • Measles vaccine
  • Medicated dressings
  • Opaques given internally for diagnostic x-ray photography
  • Orthotic devices
  • Oxygen
  • Pacemakers
  • Phisohex—for patients' treatment
  • Prosthetic devices
  • Radiopaques
  • Rib Belts
  • Rubbing alcohol
  • Sabin oral polio vaccine
  • Slings
  • Splints, plastic or other
  • Stump shrinkers
  • Stump socks
  • Support hose
  • Supports
  • Surgical cellulose hemostats
  • Sutures
  • Tracheostomy tubes (post-operative)
  • Transcutaneous nerve stimulators (only if fully worn on or in the body of theuser)
  • Trusses
  • Vaccines
  • Vitamins for treatment of human being
  • Walking heels. 9/20/85.