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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 420.0720
(c) X-RAY FILMS AND RADIOGRAPHS.
420.0720 X-Ray Films—Where Not Purchased for Diagnosis. Section 6020 states that "Producers of X-ray films for the purpose of diagnosis are the consumers of materials and supplies used in the production thereof" refers to X-ray films produced for the diagnosis of conditions of the human body and does not relate to X-ray films produced for the inspection of metals and other similar purposes.
Accordingly, when X-ray laboratories furnish radiographs for such purposes as inspection of metals, the laboratory is the retailer and liable for payment of sales tax measured by the retail selling price of the radiographs. If a laboratory enters into a contract for the furnishing of an X-ray inspection service, there being no transfer of title to radiographs involved, charges for the performance of such an inspection service would not be taxable. 10/22/51.