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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 425.0000 Prescription Medicines > Annotation 425.0870

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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0870

(b) Specific Items Classified

425.0870 Surgical Replacement Lenses. Intraocular lenses and their replacement parts are exempt from tax pursuant to Revenue and Taxation Code section 6369(c)(5) and Sales and Use Tax Regulation 1591(b)(6). 5/10/88.