Were vitamins exempt when sold to a physician and surgeon for treating a human being?
Apply this to your situation
This page answers the general question as of 1964. Ask about yours and see what current California tax law says, with citations.
Plain-English summary
California treated vitamins as exempt medicines when sold to a physician and surgeon for the treatment of a human being under historical Ruling 22.
Common questions
Did the letter exempt every vitamin sale?
No. Its conclusion specified sale to a physician and surgeon for human treatment.
Did the source provide a product-by-product vitamin analysis?
No. It gave the general classification under the described facts.
Citations and references
- Historical California Board of Equalization Ruling 22 — medicine rule applied in the letter
Source
- Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
- Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/425-0000-all.html
- Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/425-0940.pdf
Original ruling text
425.0940
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
July 3, 1964
“B”
In reply to your letter of May 27, vitamins sold to a physician and surgeon for the treatment of a
human being are regarded as “medicines” within the meaning of Ruling 22, copy enclosed.
Accordingly, such sales are tax exempt.
If we can answer any further questions, please do not hesitate to write again.
Very truly yours,
E. H. Stetson
Tax Counsel
By
PRD:cr
Philip R. Dougherty
[1b]
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