Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0823.5 Skin Products. The sale of the following products by a dermatologist to patients, for the treatment of skin disorders, is exempt from tax pursuant to Revenue and Taxation Code section 6369(a)(2). However, when sold over-the-counter, the sale of these products is subject to tax.
- Lynda—Sy Cleansing Lotion
- Lynda—Sy Facial Soap
- Lynda—Sy Moisture Lotion for Normal/Combination Skin
- Lynda—Sy Moisture Lotion for Dry Skin
- Lynda—Sy Superior Cream
- Lynda—Sy Extra Rich Face Cream
- Lynda—Sy Optimal Sunscreen Moisturizing Lotion
- Lynda—Sy Optimal II Sunscreen Lotion for Oily Skin
- Lynda—Sy Liquid Make-up with Sunscreen
- Lynda—Sy Soufflé Make-up with Sunscreen
- Lynda—Sy Essential Make-up with Sunscreen
- Lynda—Sy After Shower Body Oil. 10/27/89.