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.
420.0820 X-Ray Services—Structural Bridge. A taxpayer provides equipment, materials, and labor to perform x-rays on structural bridge components on-site. The contract calls for the transfer of film and documentation upon completion. Professional expertise is called for in the use of the equipment and the labor to shoot and develop the radiographs. There is no professional interpretation of the radiographs or film.
The true object of this contract was for the providing of tangible personal property in the form of x-ray film. Since the documentation, in the form of procedures manual, survey of radiation level and logs showing how each x-ray was shot, was part of the sale and was incidental to providing property, the total gross receipts are subject to sales tax. 1/11/94.