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.
420.0694 Producing Images on Paper. A contract calls for the use of ultrasound and/or computer assisted topography equipment for producing imaging paper which becomes the report itself, along with documentation upon how the imaging was produced. The invoicing separately states travel, film, equipment rental, pass through costs of equipment rented locally, technician labor, and systems operator labor.
Based on the fact that no professional interpretation or conclusions are provided and the imaging on paper becomes the report itself, which comes along with documentation of how the imaging was produced, the true object of the contract is to provide tangible personal property. Therefore, the total charge made is subject to tax with no deduction for the items separately stated on the invoice. 1/11/94.