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 425.1141

(b) SPECIFIC ITEMS CLASSIFIED.

425.1141 Skin Care Products. To qualify for exemptions as medicines, creams and washes sold to incontinency and ostomy patients must be prescribed by a doctor. In addition, prescriptions for such items for incontinency patients must be filled by a registered pharmacist, while prescriptions for such items for ostomy patients may be filled by a medical supply vendor. There is no special exemption for the sales of such products to incontinency Medi-Cal patients by a nonpharmacy provider.

The disparity in the manner in which the exemption for these products is available to the two types of patients is due to legislative action. The Board staff has no authority to broaden the exemption, regardless of the inconvenience that may be caused to incontinency patients, their suppliers and insurers. 8/24/92; 10/8/92.