Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Sales And Use Tax Law


Section 6020

6020. Producers of X-ray films or photographs. Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions of human beings, excluding use of those products for purely cosmetic purposes, are the consumers of materials and supplies used in the production thereof.

History.—Added by Stats. 1951, p. 2286, in effect June 1, 1951, as Section 6019. Renumbered by Stats. 1953, p. 2723, in effect September 9, 1953. Stats. 1982, Ch. 301, in effect June 22, 1982, operative October 1, 1982, added "or photographs" after "films" and substituted "diagnosing medical . . . purposes" for "diagnosis" after "purpose of" in the first sentence.