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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 4. Exemptions 6351-6423›ARTICLE 1. General Exemptions 6351-6380

§ 6369.1

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use or other consumption, in this state of hemodialysis products supplied to a patient on order of a licensed physician and surgeon pursuant to Section 4050.7 or 4227 of the Business and Professions Code and which constitute medicines as defined in Section 6369.

(Added by Stats. 1972, Ch. 1336.)

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California Revenue and Taxation Code

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