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.
Cal. Rev. & Tax. Code § 6020
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Amended by Stats. 1982, Ch. 301, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.