California Revenue and Taxation Code

§ 6369

RTC § 6369 Effective Oct 11, 2001Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, medicines:

(1)Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed on prescription filled by a registered pharmacist in accordance with law.

(2)Furnished by a licensed physician and surgeon, dentist, or podiatrist to his or her own patient for treatment of the patient.

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Legislative history

Amended by Stats. 2001, Ch. 706, Sec. 1. Effective October 11, 2001. Operative April 1, 2002, by Sec. 4 of Ch. 706.