Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Sales And Use Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
6018.4. Chiropractors. A licensed chiropractor is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, vitamins, minerals, dietary supplements, and orthotic devices used or furnished by him in the performance of his professional services.
History.—Added by Stats. 1978, Ch. 1182, operative January 1, 1979.