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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 420.0700

(c) X-RAY FILMS AND RADIOGRAPHS.


420.0700 X-Ray Film. X-ray film purchased for resale, exposed and identified with specific footage of welded tubing used in missile and aircraft construction is not subject to use tax when sold with the tubing for resale, pursuant to specific orders from the customer. 10/13/64.