Okla. Admin. Code § 710:65-19-380
Current through Vol. 42, No. 7, December 16, 2024
Producers of x-ray film for the purpose of diagnosis are the consumers of materials and supplies used in the production thereof. Thus, the tax applies to the sale of such materials and supplies to laboratories producing x-ray film for the purpose of diagnosis. Whether the laboratory is a "lay laboratory" or is operated by a physician, surgeon, dentist, or hospital is immaterial.
Okla. Admin. Code § 710:65-19-380