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AB-549 Taxation: sales and use taxes: medical identification tags.(1993-1994)

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Assembly Bill No. 549
CHAPTER 88

An act to amend Section 6371 of the Revenue and Taxation Code, relating to taxation.

[ Filed with Secretary of State  July 09, 1993. Approved by Governor  July 08, 1993. ]

LEGISLATIVE COUNSEL'S DIGEST


AB 549, Cannella. Taxation: sales and use taxes: medical identification tags.
Existing law exempts from sales and use taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, medical alert tags furnished by a nonprofit organization.
This bill would change the description of these tags from medical alert tags to medical identification tags.

The people of the State of California do enact as follows:


SECTION 1.

 Section 6371 of the Revenue and Taxation Code is amended to read:

6371.
 (a)  There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, medical identification tags furnished by an organization which is exempted from taxes under Section 23701.
(b)  For purposes of this section, “medical identification tags” includes any tag worn by a person for the purpose of alerting other persons that the wearer of the tag has a medical disability or allergic reaction to certain treatments.