Ezel / Tax Rulings / CA

Which listed radiopaque substances and preparations qualified as medicines?

Short answer California classified the listed barium and branded radiopaque preparations as medicines and said qualifying diagnostic or treatment radiopaques generally were medicines.
State
CA
Ruling
Annotation 425.0560
Tax type
Sales and Use Tax
Issued
1969-11-04
Issued by
California State Board of Equalization
Requested by
A district controller asking which listed radiopaques qualified as medicines
Topics
medicines
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1969. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1969
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This November 4, 1969 letter applied historical Board Ruling No. 22 to a specific product list. Product names, formulations, recognized uses, and governing law may have changed; current facts and law control.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

California classified the listed barium sulfate preparations and branded radiopaque products as medicines under the historical ruling it applied. It also stated more generally that radiopaques used in the diagnosis, cure, mitigation, treatment, or prevention of disease qualified as medicines.

Common questions

Did the opinion cover only barium sulfate?

No. Its list included barium preparations and numerous other named radiopaque products.

What use made a radiopaque qualify?

Use in diagnosing, curing, mitigating, treating, or preventing disease.

Citations and references

  • California Board of Equalization Ruling No. 22, “Pharmacists and Prescription Medicines” — historical rule applied in the letter

Source

Original ruling text

425.0560

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
Bc:

San Francisco – District Administrator
Headquarters – Evaluation and Planning (HR)

November 4, 1969

Attention:

X------------------------District Controller

Gentlemen:

Re:

X----------------------

This is in reply to your letter of October 10, 1969, in which you inquire as to
which, if any, of a certain list of radiopaques qualify as “medicines” under our ruling No.
22, “Pharmacists and Prescription Medicines.”
In our opinion the following substances or preparations qualify as “medicines”:
Barium Sulfate
Barium Sulfate Redi-flow
Baridol, Powder
Baridol, Gastric, Liquid
Baroloid
Barosdense
Barosperse
Barotrast
Basolac
Bilevac
Cholex
Cholografin Meglumine
Conray Angio solution, 80%
Conray Angio solution, 60%
Custokon, 30%
Dionosil
Esophotrast
Ethiodol
Gastriloid
Gastrografin

Gastropaque
Intropaque
Lipiodol
Lipiodol
Modopaque
Micropaquette
Microtrast
Mulsopaque
Neo-Cholex
Neo-Cholex, Powder
Pantopaque
Rugar
Rengrafin
Salpix
Telepaque
Ultrapaque
Visciodol
Borden’s X-Nog
X-Prep

It is our further opinion that any radiopaques used in the diagnosis, cure,
mitigation, treatment or prevention of disease would qualify as “medicines.”
Very truly yours,
Gary J. Jugum
Assistant Tax Counsel
GJJ:ab

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