As of December 20, 2001, sales and use tax does not apply to the sale or use of medicines when sold or furnished by way of prescription, from pharmacist, physician, dentist, podiatrist, or health facility for the treatment of human beings. Prescription medicines sold to surgery centers where physicians furnished the medicines to patients are also included in this exemption. (California State Board of Equalization, Mem. Opin. 89000012890, December 20, 2001)