Laws, Regulations, and Annotations
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Business Taxes Law Guide—Revision 2025
Sales and Use Tax Annotations
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0320
(b) Specific Items Classified
425.0320 Diaparene Powder, Ethyl Alcohol and Baby Oil. Sale of Diaparene powder, ethyl alcohol and baby oil to state hospitals is not taxable. The items are considered medicines under the Revenue and Taxation Code and Regulation 1591. 11/28/69.