Laws, Regulations and Annotations
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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 425.0151
(a) Generally
425.0151 Medicines. Products known as "medical foods," as defined under Section 5(b) of the federal Orphan Drug Act, are medicines pursuant to Section 6369. The sale of "medical foods" would not qualify for the Section 6359 exemption for food products because medicines are specifically excluded from the definition of a food product. Therefore, tax generally applies to retail sales of "medical foods," including over-the-counter sales. However, "medical foods" that are sold or furnished in an exempt manner as specified in Regulation 1591, subdivision (d)(1)-(6), are not subject to tax. 10/21/09.