California Revenue and Taxation Code Section 6018.5
6018.5. A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, the prosthetic materials and inlays used or furnished by him in the performance of his professional services in the diagnosis, treatment, or correction of conditions of the human foot, including the adaptation of arch supports or special footgear for the aid thereof.
(Added by Stats. 1961, Ch. 17.)Section: Previous 6016.5 6017 6018 6018.1 6018.2 6018.3 6018.4 6018.5 6018.6 6018.7 6018.8 6018.10.a 6019 6020 6021 Next
Last modified: September 9, 2016