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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0741
(b) Specific Items Classified
425.0741 Products Regarded as Exempt Medicines. The following is a categorization of items sold to a hospital.
The following items are classified as taxable nonmedicines within the definition of Revenue and Taxation Code section 6369 when sold to a hospital:
Taxable "Nonmedicines"
- Arch supports
- Auditory devices
- Bacteriological culture medium
- Bandages (other than those used for ostomy patients)
- Bed pads
- Bed traction units
- Blood pressure kits
- Cervical pillows
- Compresses
- Contrivances
- Dental prosthetic devices and appliances
- Distilled water use for drinking
- Electronic equipment
- Electrocardiographs, metabulators and related accessories
- Exercise weights
- Foot orthoses
- Hospital needles
- Hypodermic needles
- Instruments
- Intravenous equipment and tubing
- Mechanical equipment
- Microlert devices
- Mucolytic reagents for vitra testing
- Nonmedicated dressings (other than those used for ostomy patients) Ocular devices or appliances
- Ophthalmic devices or appliances
- Orthodontic Devices and Appliances
- Orthopedic shoes and supportive devices for the foot
- Physical equipment
- Plastazote shoes
- Pollen extract
- Seven-Up and other carbonated drinks
- Space blankets
- Spinal anesthetic trays
- Splints (not otherwise qualifying as orthotic devices for exempt foot splints are taxable)
- Stethoscopes
- Syringes
- Thermometers
- Traction units (other than those fully worn on the patient)
- Uroscreen
- Water conditioning systems
The following items are classified as exempt medicines within the definition of Revenue and Taxation Code section 6369 when sold to a hospital:
- Abduction pillows
- Alcohol (Ethyl)
- Anesthetic gases
- Artificial kidney dialysis machines and supplies
- Artificial limbs or replacements
- Baby oil
- Baby powder
- Blood plasma
- Bone screws
- Cast materials
- Colostomy bags and supplies
- Contraceptive pills, creams, liquids, tablets, and capsule preparations
- Corsets
- Diaparene powder
- Distilled water, sterile nonpyrogenic and Sterile pyrogenic (specially processed)
- Dyes given internally for x-ray diagnosis
- Elastic bandages
- Enema preparations in disposable container Evacuators (post operative)
- Glucose and substances used for tolerance tests
- Humidification kits
- Immobilizers
- Influenza vaccine
- Insulin
- Intrauterine contraceptive devices
- Intravenous solutions
- Lubricating jelly
- Mammary prostheses
- Measles vaccine
- Medicated dressings
- Opaques given internally for diagnostic x-ray photography
- Orthotic devices
- Oxygen
- Pacemakers
- Phisohex—for patients' treatment
- Prosthetic devices
- Radiopaques
- Rib Belts
- Rubbing alcohol
- Sabin oral polio vaccine
- Slings
- Splints, plastic or other
- Stump shrinkers
- Stump socks
- Support hose
- Supports
- Surgical cellulose hemostats
- Sutures
- Tracheostomy tubes (post-operative)
- Transcutaneous nerve stimulators (only if fully worn on or in the body of theuser)
- Trusses
- Vaccines
- Vitamins for treatment of human being
- Walking heels. 9/20/85.