Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions

Section 6020

6020. Producers of X-ray films or photographs. Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions of human beings, excluding use of those products for purely cosmetic purposes, are the consumers of materials and supplies used in the production thereof.

History—Added by Stats. 1951, p. 2286, in effect June 1, 1951, as Section 6019. Renumbered by Stats. 1953, p. 2723, in effect September 9, 1953. Stats. 1982, Ch. 301, in effect June 22, 1982, operative October 1, 1982, added "or photographs" after "films" and substituted "diagnosing medical … purposes" for "diagnosis" after "purpose of" in the first sentence.