Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
425.0000 PRESCRIPTION MEDICINES—Regulation 1591
(b) SPECIFIC ITEMS CLASSIFIED.
425.0870 Surgical Replacement Lenses. Intraocular lenses and their replacement parts are exempt from tax pursuant to Revenue and Taxation Code section 6369(c)(5) and Sales and Use Tax Regulation 1591(b)(6). 5/10/88.