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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0120
(a) Generally
425.0120 Hospitals—Exemption Certificates. A suggested form of exemption certificate to be furnished by hospitals to suppliers of medical gases is as follows:
TAX EXEMPTION CERTIFICATE (HOSPITALS)
I hereby certify that
(Name of hospital)
qualifies as a hospital under provisions of section 6369 of the California Revenue and Taxation Code.
I further certify that all medicines (as defined in the above cited section of the law) purchased from
(Name of vendor)
will be either sold or used for the treatment of a human being as provided by Regulation 1591 of the California State Board of Equalization. 4/10/64.