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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0260

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0260

(b) Specific Items Classified

425.0260 Colostomy Drain Bag. A colostomy drain bag is an exempt medicine pursuant to Revenue and Taxation Code section 6369(g) and Sales and Use Tax Regulation 1591(j). 5/10/88.