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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 425.0640
(b) Specific Items Classified
425.0640 Oxygen. Medical oxygen sold by a medical supply house to an individual who uses the oxygen under a doctor's prescription is "furnished by a physician to his own patient for treatment of the patient." A sale of medical oxygen to State-aided individuals under the "Casey Bill" (i.e., the retailer bills the California Physicians Service which acts as fiscal agent for the State) is regarded as a sale of medicine to this State for use in treatment of human beings within the meaning of section 6369. 7/18/66.