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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 425.0166.800

Sales and Use Tax Annotations


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P

425.0000 Prescription Medicines—Regulation 1591

Annotation 425.0166.800

(a) Generally

425.0166.800 Specimen Collection Kit. Specimen collection kits are not medicines since they are not for use by external or internal application to the human body. (Regulation 1591(b)(1).) California sellers of such items are required to hold a California seller's permit. 7/3/86.