Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528

Annotation 420.0689

(c) X-RAY FILMS AND RADIOGRAPHS.

420.0689 Microfiche Copies of X-Ray Film. Microfiche copies of X-Ray film do not qualify as an X-Ray film or photograph pursuant to section 6020. Persons who sell such copies are the retailers and tax applies to the total charge. 6/18/88.