Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528
(a) IN GENERAL
420.0134 Microfiche Copies of X-Ray Films. Because of limited on-site storage areas and the prohibitive cost of accessing x-ray films stored off-site, hospitals are replacing x-ray films with microfiche images. The replacement is made several years after the x-rays are produced. Since the microfiche copies are primarily made to replace the existing x-ray film with a smaller one to save space rather than for direct purpose of diagnosing medical or dental conditions of human beings, the total charge for such microfiche copies is subject to tax. 6/16/88.