Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0820 Seven-Up Beverages Given to Hospital Patients. Although Seven-Up, a beverage, is given by a hospital to certain patients pursuant to a physician's directions, it does not qualify as medicine under section 6369, inasmuch as it is not commonly recognized as a prescription intended for use in the treatment or prevention of disease. 12/2/66.