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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
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425.0000 Prescription Medicines—Regulation 1591
Annotation 425.0823.5
(b) Specific Items Classified
425.0823.5 Skin Products. The sale of the following products by a dermatologist to patients, for the treatment of skin disorders, is exempt from tax pursuant to Revenue and Taxation Code section 6369(a)(2). However, when sold over-the-counter, the sale of these products is subject to tax.
- Lynda—Sy Cleansing Lotion
- Lynda—Sy Facial Soap
- Lynda—Sy Moisture Lotion for Normal/Combination Skin
- Lynda—Sy Moisture Lotion for Dry Skin
- Lynda—Sy Superior Cream
- Lynda—Sy Extra Rich Face Cream
- Lynda—Sy Optimal Sunscreen Moisturizing Lotion
- Lynda—Sy Optimal II Sunscreen Lotion for Oily Skin
- Lynda—Sy Liquid Make-up with Sunscreen
- Lynda—Sy Soufflé Make-up with Sunscreen
- Lynda—Sy Essential Make-up with Sunscreen
- Lynda—Sy After Shower Body Oil. 10/27/89.