Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0850

(b) SPECIFIC ITEMS CLASSIFIED.

425.0850 Splints. Splints (and their replacement parts) designed to be fully worn on the person of the user as a brace, support, or correction for the body structure are exempt from tax pursuant to Revenue and Taxation Code section 6369(c)(3) and Sales and Use Tax Regulation 1591(b)(4). 5/10/88.