Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6018.5 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 6018.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 6018.5 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

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.