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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.