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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 (View entire section)
(a) Generally
- 425.0004 Acupuncturist
- 425.0007 Board Staff and Review of Prescription Records
- 425.0008 Catheter Supplies
- 425.0010 Catheters
- 425.0010.001 Catheters
- 425.0011 Catheters—Nonexempt
- 425.0011.100 Central Line Catheters
- 425.0014 Chiropractor—Cervical Collar
- 425.0018 Chiropractor Selling Nutritional Supplements
- 425.0020 Chiropractor-Naturopath
- 425.0021 Claimed Violation of Taxpayer's Equal Protection Rights
- 425.0022 Cleaning of Dialysis Equipment
- 425.0022.700 Cold Compression Therapy
- 425.0022.800 Colon Irrigation Devices
- 425.0023 Confidentiality—Prescription Records
- 425.0025 Dental Supplies, Devices and Appliances
- 425.0025.500 Device not Permanently Attached
- 425.0026 Dialysis Machine Accessories
- 425.0027 Doctor's Professional Corporation
- 425.0030 Durable Medical Equipment (DME) Company
- 425.0038 Ear Protection
- 425.0040 Esophageal Dilators
- 425.0041 Exercise Tubes and Cervical and Lumbar Pillows
- 425.0045 Experimental Medicines
- 425.0050 Experimental Drug
- 425.0051 Federal Food and Drug Administration Classifications
- 425.0052.800 Foley Catheters and Arm Supports
- 425.0053 Food Products as Prescription Medicines
- 425.0053.100 Food vs. Medicine
- 425.0054 Intravenous Devices
- 425.0055 Medicare Part A, Medicare Part B and Medi-Cal
- 425.0060 Homes for the Aged
- 425.0080 Hospital
- 425.0100 Hospitals Aboard Ocean Liners
- 425.0120 Hospitals—Exemption Certificates
- 425.0130 Hospital's Purchases of Exempt Items
- 425.0131 Hot Tubs
- 425.0132 Impregnated Dressings
- 425.0135 Insulin and Insulin Syringes
- 425.0140 House Physicians
- 425.0142 Items Provided to Patients by HMO
- 425.0142.010 Items Provided to Patients by HMO
- 425.0143 Items without Prescription
- 425.0143.600 Kidney Dialysis Supplies
- 425.0144 Laparoscopic Surgery—Products Used
- 425.0146 Management Fees
- 425.0147 Manufacturer of Prescription Medicine
- 425.0148 Medical Devices
- 425.0149 Medical Devices
- 425.0150 Medicines
- 425.0151 Medicines—Medical Foods
- 425.0152 Medicines—Nutritional Products
- 425.0160 Medicines Dispensed by Out-of-State Pharmacists
- 425.0161.5 Miscellaneous Medical Supplies
- 425.0161.775 Nonexempt Devices
- 425.0161.885 Noninvasive Temporary Pacemaker
- 425.0162 Orthotic Devices
- 425.0163 Permanently Implanted
- 425.0163.100 Pharmacist in Another State
- 425.0163.200 Professional Medical, Dental, or Podiatry Corporations
- 425.0163.285 Protonics Device (Knee Brace)
- 425.0163.300 Pulse Oximeters
- 425.0163.450 Related Supplies
- 425.0163.500 Repairs to Vehicles Used by Physically Handicapped Persons
- 425.0163.600 RIA-Mat Angeotension I I 125 Kit and Res-O-Mat T3I 125
- 425.0163.825 Sale of Orthotics and Prosthetic Devices
- 425.0164 Sales to Insured Persons
- 425.0165 Samples of Medicines
- 425.0165.350 Sequential Gradient Pumps
- 425.0166.800 Specimen Collection Kit
- 425.0167 Speech Therapy Device
- 425.0167.200 Splints and Orthotic Devices
- 425.0167.500 Sterile Water—Bubble/Silent Humidifier
- 425.0168.030 Sutures
- 425.0168.145 Urine Drain Bags
- 425.0168.165 Vehicle Modified for Use to Transport Handicapped Persons
- 425.0168.175 Vehicles for Physically Handicapped Persons
- 425.0168.260 Wheelchair Baskets and Pouches
- 425.0168.280 Wheelchair Repairer
- 425.0168.300 Worn On or In the Body
(b) Specific Items Classified
- 425.0175.125 Amino Acids
- 425.0175.575 Antimicrobial Agents Used by Hospital Personnel
- 425.0176 Antitoxic Serum
- 425.0178 Artificial Hearts/Other Externally Connected Devices
- 425.0178.5 Artificial Larynges and Voice Amplifiers
- 425.0178.800 Athletic Supporter for Surgical Patients
- 425.0179 Autotransfusion Systems
- 425.0180 Baby Powder and Lubricating Jelly
- 425.0188 Baby-San
- 425.0200 Bacteriological Culture Medium
- 425.0201 Balectrode
- 425.0202 Baltherm
- 425.0204 Balwedge
- 425.0205 Barium Enema Bags
- 425.0206 Bee Pollen Products
- 425.0210 Betadine Surgical Scrub
- 425.0211 Betadine Products Qualifying as Medicines
- 425.0211.750 Biogran
- 425.0212 Biologics System 800 Air Lift
- 425.0213 Birth Control Devices
- 425.0215 Blood Monitoring Equipment
- 425.0220 Blood Plasma
- 425.0225 Branemark Bone Screw Device
- 425.0226 Broach
- 425.0227 Bubble Humidifiers
- 425.0227.600 CapSure Contingency Shield
- 425.0228 Cardio-Cool
- 425.0229 Cast Shoes and Boots
- 425.0229.015 Cast Shoes, Cast Sandals, and Post-Operative Shoes
- 425.0229.700 Catheter Leg Strap
- 425.0232 Catheters
- 425.0232.001 Catheters
- 425.0233 Catheters and Other Devices
- 425.0234 Catheters-Post-Surgical Use
- 425.0237 Ceprate SC Cell Concentration System
- 425.0239 Cerebrospinal Fluid (CSF) Drainage System and Replacement Drainage Bags
- 425.0242 Chair Back Braces
- 425.0245 Chemical Intrauterine Contraceptives
- 425.0247 Chemoport Implantable Fluid System
- 425.0247.5 Chempads
- 425.0247.670 Cholangiocath 4FR, Urethal Catheter Round Tip, and Roth Grip-Tip Future Guide
- 425.0247.700 Chondroitin Sulfate (CDS)
- 425.0248 Cleaning Products
- 425.0250 Cleansing Agents
- 425.0252 Cloverleaf Cath Lab Pacing Probe
- 425.0255 Collagen Corneal Shield
- 425.0256 Collastat
- 425.0257 Colles Fracture Splint
- 425.0259 Colostomy Care Kits and Tracheotomy
- 425.0260 Colostomy Drain Bag
- 425.0265 Components of Drug Infusion Devices
- 425.0267 Computerized Ambulatory Drug Delivery Pump
- 425.0269 Condom
- 425.0269.800 Continuous Passive Motion Device
- 425.0270 Continuous Positive Airway Pressure Machine and Humidifier
- 425.0275 Coronary Stents
- 425.0280 Corrective Appliances
- 425.0290 Corrective Pessaries
- 425.0292 CPM Pads and Hypothermia Blankets
- 425.0292.500 Cranial Prostheses Accessories (Hat, Caps, Turbans, etc.)
- 425.0293 Cryomat and Cryopak
- 425.0295 Custom-Made Foot Orthosis
- 425.0298 Denis Browne Bar
- 425.0299 Devices
- 425.0300 Dialysis Fluid
- 425.0310 Dialysis Machine Peripherals
- 425.0315 Dialyzers
- 425.0320 Diaperene Powder, Ethyl Alcohol and Baby Oil
- 425.0325 Disposable Adult Diapers, Pant and Pad Systems
- 425.0334 Disposable Dye Packs
- 425.0335 Disposable Dye Packs
- 425.0340 Distilled Water
- 425.0352 Dynowalker
- 425.0355 Electric Three-Wheel Scooter
- 425.0360 Electrocardiographs
- 425.0365 Electronic Speech Aid Devices and Accessories
- 425.0370 Emergency Transmyocardial Pacing Unit
- 425.0380 Enema Preparation
- 425.0382 Entriflex, Keofred, and Enteral Tubes
- 425.0384 ErecAid System
- 425.0385 Ewald Tube
- 425.0386 Ferris PolyMem Dressing
- 425.0388 Fogarty Embolectomy Catheters
- 425.0390 Artificial Limbs—Training
- 425.0391 Fecal Collection, Leg Drainage Bags, Billiary Drainage Bags and Urinary Incontinence Pouches
- 425.0393 Five-In-One Pace-Jector
- 425.0395 Flaxedil
- 425.0397 Full Cranial Prosthetic Devices
- 425.0398 Futurplex Flower Essence
- 425.0400 Glucose Tolerance Test
- 425.0405 Goat, Sheep, Bovine Sera
- 425.0408 Hearing Aid Supplies
- 425.0408.300 Heel and Elbow Protectors
- 425.0408.500 Heimlick Chest Drain Valve and Under Water Drainage Set
- 425.0409 Hemodialysis Products
- 425.0410 Herbs and Supplements
- 425.0413 High Voltage Pulsed Galvanic Stimulator
- 425.0415 Hospital Beds
- 425.0416 Hoveround Four-Wheeled Scooters
- 425.0417 Human Sperm
- 425.0418 Hydrocephalus Devices
- 425.0420 Hypodermic Needles
- 425.0422 Hypodermoclysis Administrative Sets
- 425.0425 Hypo-Hypertherm Pads
- 425.0427 Hypothermia Blankets
- 425.0430 Implantable Defibrillator and Related Devices
- 425.0435 Incontinence Creams and Washes
- 425.0440 Influenza Vaccine Administered to Employees
- 425.0460 Insulin
- 425.0462 Insulin and Insulin Syringes
- 425.0470 Interceed Barrier
- 425.0473 Interferential Stimulator
- 425.0480 Intravenous and Irrigation Solutions
- 425.0481 Intravenous (IV) Sets
- 425.0483 Intravenous Tubing
- 425.0483.200 Items Excluded from the Term Medicine
- 425.0483.400 IV Sets
- 425.0484 Karaya Gum Powder
- 425.0487.100 Knee Scooters
- 425.0487.550 Kunzli Ankle Support
- 425.0488 Laparoscopy Supplies
- 425.0489 Ligation Click Applier
- 425.0489.890 Liquid Castile Soap
- 425.0490 Liquid Nitrogen and Carbon Dioxide
- 425.0492.500 Lossing Orthopedic Back Trac and Neck Trac
- 425.0493 Low Air Loss Beds
- 425.0494 "Lumex" Chair
- 425.0494.250 Lympha Press Device
- 425.0495 Magnevist
- 425.0498 Meadox Cardiovascular Fabrics
- 425.0500 Measles Vaccine
- 425.0505 Medical Devices Used During Heart/Lung Bypass Surgery
- 425.0506 Medical Dialysis Products
- 425.0508 Medical Gases and Delivery Systems
- 425.0511.010 Medical Oxygen Delivery Systems
- 425.0512 Medical Supplies
- 425.0513 Medicated Bandages and Medicine Filled Syringes
- 425.0513.200 Medicated Drape
- 425.0514 Medicated Skin Creams
- 425.0514.5 Medication Containers
- 425.0514.800 Medifast 70 and Pro-Call 100
- 425.0517 Medi Lift Chair
- 425.0518 Membrane Oxygenator
- 425.0519 Microfoam Surgical Tape
- 425.0520 Miscellaneous Medical Supplies
- 425.0521 Miscellaneous Medical Devices
- 425.0522 Miscellaneous Items
- 425.0530 Miscellaneous Medical Supplies
- 425.0531 Miscellaneous Supplies
- 425.0540 Mouthwash/Gargle—Betadine
- 425.0542 Multicom 500, Lympha Press Mini
- 425.0544 Nasal Splints
- 425.0545 Neorological Refill Kit
- 425.0546 Neuromuscular Electrical Stimulators
- 425.0547.300 Nonadhering Dressings and Packing Strips
- 425.0547.400 Noninvasive Temporary Pacemakers
- 425.0548 Nutri-15 Plus
- 425.0560 Opaques—"Radiopaques"
- 425.0580 Opaques and Dyes
- 425.0590 Optifast 70 and Optifast 800
- 425.0600 Oral Contraceptives
- 425.0602 Oral Screw
- 425.0607 Origin Tacker System
- 425.0615 Orthoderm Convertible and Orthodum CAT Bed
- 425.0615.350 Orthotic Devices
- 425.0618 Other Supplies
- 425.0619 OvuSTICK Self Test
- 425.0620 Oxygen
- 425.0640 Oxygen
- 425.0660 Oxygen
- 425.0680 Oxygen
- 425.0683 Oxygen Concentrators
- 425.0686 Oxygen Delivery Systems Sold to Health Care Providers
- 425.0690 Oxygen Storage Tank
- 425.0695 Parts for Wheelchair Lifts
- 425.0695.300 Passy-Muir Trach Valve
- 425.0695.875 Pedialyte
- 425.0696 Pediatric Urinary Specimen Container
- 425.0697 Pelvic and Cervical Traction Devices
- 425.0699 Pharmaceutical Products
- 425.0700 Phisohex
- 425.0710 Pig Skin
- 425.0713 Pill Containers
- 425.0720 Pollen Extract
- 425.0723 Porcine Grafts
- 425.0724 Port-A-Cath
- 425.0725 Posey Vests
- 425.0726 Post-Op Cryotherapy Product
- 425.0727 Posture Chair
- 425.0730 Preps
- 425.0740 Pressure Garments
- 425.0741 Products Regarded as Exempt Medicines
- 425.0743 Prosorba Used in Hemodialysis
- 425.0744 Prosthesis Consisting of Several Inter-Dependent Components
- 425.0745 Prosthetics and Orthotics
- 425.0750 Pulmo-Aides
- 425.0765 Radioactive Application Equipment
- 425.0770 Radioactive Pellets
- 425.0771 Radionuclide Generators
- 425.0772 Radiopharmaceuticals
- 425.0773 Reagents
- 425.0774 Renting Medical Ventilators to Hospitals
- 425.0775 Res-O-Mat and Ria-Mat Kits
- 425.0780 Rubbing Alcohol
- 425.0800 Sabin Oral Polio Vaccine
- 425.0810 Scrub Brushes
- 425.0815 Semi-Floater—Silicore
- 425.0820 Seven-Up Beverages Given to Hospital Patients
- 425.0821 Ship's Medical Personnel and Sick Bay
- 425.0821.935 Silicone Drain
- 425.0822 Silicone Flat Drain 10mm, CWT Reservoir 15cc, Silicone Flat Drain
- 425.0822.350 Simplate Products
- 425.0822.750 Skiing Systems
- 425.0823 Skin Closures
- 425.0823.100 Skin Creams and Lotions
- 425.0823.5 Skin Products
- 425.0824 Sleep Apnea Treatment device Is a Prosthetic Device
- 425.0825 Sofnet Cleaner and Chix Cleansers
- 425.0827 Spa
- 425.0828 Speech Pathology Devices
- 425.0829 Speech Therapy Devices for Stutterers
- 425.0830 Sphincter
- 425.0850 Splints
- 425.0854 Sterile Water—Concha 1500
- 425.0854.5 Sterile Stockinette
- 425.0855 Steri-Strips
- 425.0855.5 Steri-Strips
- 425.0856 Sternum Support
- 425.0857 Subarachnoid Screw
- 425.0858 Supplies
- 425.0859 Supplies Used with Urinary Incontinence Devices
- 425.0860 Surgical Cellulose Hemostat
- 425.0870 Surgical Replacement Lenses
- 425.0880 Surgical Soap
- 425.0881 Temporary Myocardial Pacing Lead
- 425.0881.300 Tendon Implants
- 425.0883 Therapeutic Shoes
- 425.0883.200 Thrombosis Prevention
- 425.0883.5 Tiltable Back Traction Table
- 425.0883.700 Top Cat
- 425.0883.810 Tracheostomy Care Kits
- 425.0883.875 Tracheotomy Appliances and Supplies
- 425.0883.900 Tracheostomy and Endotracheal Tubes
- 425.0884.5 Traction Devices
- 425.0885 Transcutaneous Nerve Stimulators
- 425.0887 Treatment Tubes
- 425.0890 Trocar Catheters
- 425.0895 Tubular and Bias Stockinettes
- 425.0900 Tucks Pads and Fuller Shields
- 425.0905 Urinary Bags and Meters
- 425.0906 Urinary Incontinence Devices
- 425.0907 Urinary Incontinence Products (Female)
- 425.0907.500 Vacuum Erection Device
- 425.0908 Vascular Intervention Devices
- 425.0909 Vehicle Modified for Use by Handicapped Person
- 425.0915 Vents and Sumps
- 425.0920 Veterinarians
- 425.0926 Visistat Skin Staplers
- 425.0930 Vitajet
- 425.0940 Vitamin Sale to Physicians
- 425.0960 Water Pills and Appetite Suppressants
- 425.0970 Wheelchair Lift Added to Vehicles
- 425.0974 Wheelchairs, Crutches, Canes, and Walkers Purchased by a Hospital
- 425.0975 Wheelchairs, Canes, Crutches, Walkers and Quad Cones
- 425.0976 Wheelchair Pads and Cushions
- 425.0977 Wheelchair Restraint
- 425.0980 Wigs and Hairpieces
- 425.0985 Worn Fully Traction Materials
- 425.0987 Wound Dressings and Wound Packing
- 425.1000 Wright Linear Pumps
- 425.1045 Zbar
- 425.1060 Amigo Deluxe/Hoverground Motorized Wheelchair
- 425.1065 Classification of Specific Medical Products
- 425.1070 Grab Bars, Van Ramps, Parts for Wheelchairs, and Bath Benches
- 425.1100 Yankaver Suction Tube
- 425.1103 Kidney Dialysis Supplies
- 425.1105 Legging Orthosis
- 425.1110 Medicines—Specific Items
- 425.1115 Medifast
- 425.1117 Modification of Paratransit Vehicles
- 425.1120 Norplant System Contraceptive
- 425.1130 Programmable Drug Infusion Devices
- 425.1135 Rancy Clips
- 425.1140 Skin Care Products
- 425.1141 Skin Care Products
- 425.1150 Syringes, Disposable and Pre-Filled
- 425.1160 Temperature Monitoring Systems
- 425.1165 Testicular Gel Implant
- 425.1170 Topical Creams/Ointments