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
(c) X-RAY FILMS AND RADIOGRAPHS.
420.0675 Charges for X-Rays by Veterinarians. Veterinarians retain title and possession of x-ray films which they produce for the diagnosis of the animals they treat. Therefore, a veterinarian is considered a consumer of the materials and supplies he uses to produce diagnostic x-ray films for his own use, provided the veterinarian does not transfer title or possession of the x-ray film to his customers. Also, a sale does not occur when there is a temporary transfer of possession of x-ray films between veterinarians because, by law, a veterinarian must transfer possession of x-ray films to another veterinarian making a written request for such films with the permission of the animal's owner. The transferred film must be returned to the vendor who originally treated the animal within a reasonable time.
A taxable sale or lease occurs when a producer of x-ray films (e.g., an x-ray lab) furnishes x-ray films of animals, for a consideration, to veterinarians who order them. The producer is a retailer of tangible personal property. Such a producer of x-rays is considered a retailer of tangible personal property even though it may furnish a diagnosis or report to the veterinarian along with the x-ray film, may retain title to the x-ray, and permanently store the film after utilization by the veterinarian. 2/8/84.