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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 425.0130
(a) Generally
425.0130 Hospital's Purchases of Exempt Items. Wheelchairs, crutches, canes, quad canes and walkers ordered by a hospital on behalf of a specific patient can be considered to be purchased by an individual for his own use at the direction of a physician and are, therefore, exempt from tax under Revenue and Taxation Code section 6369.2. The fact payment for the equipment is made by a hospital plan insurance or Medicare does not cause the exemption to be lost. 11/26/79.