Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0883

(b) SPECIFIC ITEMS CLASSIFIED.

425.0883 Therapeutic Shoes. Sales of therapeutic shoes and inserts supplied under the Medicare Therapeutic Shoe Demonstration do not qualify as either the sale of an exempt medicine under Revenue and Taxation Code section 6369 or as an exempt sale to the United States Government.

The Demonstration provides for the furnishing of custom molded shoes and extra depth shoes and inserts which do not meet the criteria set in section 6369(c)(3). As such, even though the shoes are furnished under a physician's prescription, tax will apply to the sale of such shoes and inserts absent another provision of law.

It was previously determined that the sale of an item insured pursuant to Part B of the Medicare Act where the claim of the person for reimbursement is assigned to the supplier and the supplier files a claim with a carrier are not exempt sales to the United States. As such, tax properly applies to the sale of the shoes and inserts by authorized shoe suppliers. 10/26/90.