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.
420.0690 Photographs and X-Rays Used for Medical Diagnosis. Effective October 1, 1982, section 6020 of the Revenue and Taxation Code provides that tax applies to the sale of materials and supplies used in the production of x-rays and photographs which are used for medical or dental diagnosis of human beings and are not used for purely cosmetic purposes. Tax does not apply to the sale by the producers of x-rays or photographs to their customers, since the producer is deemed to be a consumer and not a retailer. The sale of x-rays used for the purpose of diagnosis of conditions of animals is no longer within section 6020 and is, therefore, subject to tax.
Accordingly, on their billings to customers, producers of x-rays or photographs should state the price for taxable x-rays or photographs separately from the price for nontaxable x-rays or photographs. If, however, the producer makes a lump sum charge for taxable and nontaxable x-rays or photographs, the Board shall make an allocation of the charges based on whatever information is available. 7/18/83.