Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0821

(b) SPECIFIC ITEMS CLASSIFIED.

425.0821 Ship's Medical Personnel and Sick Bay. Federal and international law does not require that a licensed physician and surgeon be carried on each voyage for vessels with less than thirty or forty persons aboard. The master or first mate of the ship who is specifically schooled in the dispensing of drugs for the need of the ship's crew acts as the physician and pharmacist on the ship. The master or first mate of the ship is not a "licensed" physician nor a "registered" pharmacist within the meaning of the "licensed" physician or "registered" pharmacist used in Regulation 1591.

A sick bay aboard a vessel is not a qualifying health facility unless it is within such meaning as set forth under Regulation 1591(g). This section provides that the term health facility has the meaning provided by Health and Safety 1250. Such facilities as defined therein are required to be licensed and regulated by the State of California. 5/20/81; 5/20/96.