There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
Section 6018.5
CA Rev & Tax Code § 6018.5 (through 2013 Leg Sess) What's This?
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.)
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