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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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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.