The publication is designed for people who are responsible for drug store sales and purchases. It provides information on how sales and use tax applies to common drug store transactions, such as sales of prescription drugs and sales of magazines, beauty supplies, and food products.
This publication also provides information about special taxes and fee programs that may be applicable to certain transactions, and the taxability of purchases.
This publication complements publication 73, Your California Seller’s Permit, which includes more general and useful information about California and sales tax.
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