![]() ![]() Since Government Code section 15618 authorizes the Board through its staff to examine records of persons having knowledge of the affairs of those required to report to it, the Board may review prescription records for the purpose of determining compliance with the Sales and Use Tax Laws. The Business and Professions Code section 4331 provides in part "all prescriptions filled shall be kept on file and open for inspection by duly constituted authorities for a period of at least three years … " (underscoring added). If an acupuncturist is a licensed physician or other person specified in section 4036 of the Business and Professions Code, and prescribes drugless substances and herbs which he furnishes to his patient for treatment, or which are dispensed on prescription filled by a registered pharmacist in accordance with the law, such acupuncturist is not required to hold a seller's permit and the sales to the patient are exempt from tax. This section provides that, "no person other than a physician, dentist, podiatrist, or veterinarian, … shall prescribe or write a prescription." Therefore, the provisions of SB 1558 (1980) will not change the application of the sales tax to sales of herbs and drugless substances by acupuncturists. SB 1558 (1980), Chapter 1313, provides that an acupuncturist's certificate authorizes the holder thereof to " … prescribe the use of … nutrition, including the incorporation of drugless substances and herbs as dietary supplement to promote health." The meaning of "prescribe" under the above law does not fall within the context of the word "prescribe" pursuant to section 4036 of the Business and Professions Code.
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