Laws, Regulations and Annotations
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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 425.0850
(b) Specific Items Classified
425.0850 Splints. Splints (and their replacement parts) designed to be fully worn on the person of the user as a brace, support, or correction for the body structure are exempt from tax pursuant to Revenue and Taxation Code section 6369(c)(3) and Sales and Use Tax Regulation 1591(b)(4). 5/10/88.