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BTLG Table of Contents > Sales and Use Tax Annotations > P > 420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories > Annotation 420.0850

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P

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420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories—Regulation 1528

Annotation 420.0850

(c) X-RAY FILMS AND RADIOGRAPHS.

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420.0850 X-Rays. When a manufacturer chooses to x-ray its product to detect defects, the manufacturer is the consumer of the film even though the x-ray is subsequently sold with the product. When the x-ray is taken only upon the buyer's request, the film may be purchased for resale even though it may incidentally be viewed to detect defects. 4/22/87; 7/10/96.