Medicare Advantage Over the Counter (OTC) Benefit - Income Tax and Sales Tax Question

My Medicare Advantage plan has an OTC benefit of $105 per quarter for items listed in the OTC catalog which can be ordered online and/or purchased at CVS.  I was wondering if I’m supposed to claim the amount of the benefit I used as income (I haven’t in the past). 

Also, when I placed orders online no CA State sales tax was added, so am I supposed to pay that amount when filing CA state taxes when they ask for the amount for online orders that no sales tax was paid?