DO I PAY SALES TAX ON MY X-RAY MACHINE?
If you are a business residing in the state of Texas, you are required to report any equipment purchases, film, chemistry and many other consumable items purchased out of state to the State Comptrollers Office and pay state sales tax. Companies doing business outside the state of Texas are not required to collect Texas Sales Tax on your purchase.
In the event of an audit by the State of Texas, all purchases made prior to the audit and with any applicable sales tax due, penalties may be calculated as follows:
- During the first 30 days from the date of single item purchase a 5% Penalty will be applied.
- During the second 30 days from the date of single item purchase an additional 5% Penalty will be applied.
- After 60 days from the date of purchase interest will accrue until tax has been paid in full.
Example: If you have been in business for 5 years and you are being audited today, the TCPA will go back the 5 years and for all applicable purchases made for which sales tax was due, the above interest and penalties will begin.
Do I owe tax on goods purchased via mail-order catalogs or Internet merchandise?
Yes. A seller who uses catalogs or the Internet to sell goods is treated the same as any other seller of taxable items. If you purchase merchandise through a catalog or the Internet from a seller located in Texas, you owe Texas sales tax on the purchase. If you purchase merchandise through a catalog or the Internet from a seller located outside of Texas and use the taxable item in Texas, then you owe Texas use tax on the purchase. An out-of-state mail-order company or an Internet company may hold a Texas Sales and Use tax permit and collect Texas tax. If the out-of-state seller does not have a Texas permit or does not collect Texas use tax, the use tax is due and payable by the purchaser.
More Helpful Links:
http://window.state.tx.us/
http://www.window.state.tx.us/taxinfo/sales/
Now you can rest easy...
DIGITAL FAQ
Can I upgrade my current x-ray system?
YES! - To upgrade an existing x-ray system to digital it should be a high frequency (Hfq) system. Most Hfq systems work very well with digital solutions. You can then go with CR or DR solutions.
What is DICOM?
DICOM (or Digital Imaging and Communications in Medicine) is a standard developed by the American College of Radiology and the National Electrical Manufacturers Association. The standard was established to meet the needsof manufacturers and users of medical imaging equipment for the exchange of data on standard networks. Already accepted across all medical fields, DICOM simplifies the development for all types of medical imaging. “DICOM-compatibility” simply means that different users of different imaging devices will be able to smoothly exchange information. (More info at http://medical.nema.org)
What is a PACS system?
PACS (or Picture Archive and Communication Systems) is used by the radiology and diagnostic imaging industry to manage information and images electronically. The system is responsible for acquiring, transmitting, storing, retrieving, and displaying digital images and related patient information from a variety of imaging sources, and communicating the information over a network.
Do I need a PACS system?
This will depend on your clinic set-up. If you have a multi-doctor clinic with multiple viewing stations, it is best to have a PACS environment. Not only will the PACS help manage all of the patient files for the multiple doctors, it will also act as your image storage facility.
Do I need additional networking brought in my clinic and/or x-ray room?
You will need a network jack in your x-ray room for the “acquisition station” computer. This computer needs to be networked into the “Virtual Viewbox” workstation computer(s). This can be done as an independent connection that does not link in with any other networking or it can be linked in with an existing network. The main goal is for the two computers to communicate without interruption.
Please contact a Jones X-Ray Representative for more details.
INTERNATIONAL ATOMIC ENERGY AGENCY - ON THE TRANSITION TO DIGITAL
Digital radiology may represent the greatest technological advancement in medical imaging over the last decade. The use of radiographic films in x ray imaging might become obsolete in a few years. An appropriate analogy that is easy to understand is the replacement of typical film cameras with digital cameras. Images can be immediately acquired, deleted, modified, and subsequently sent to a network of computers.
For valuable information concerning a digital transition go to the:
REGISTERING YOUR CLINIC, PERSONEL AND X-RAY MACHINE
WARNING: THIS INFORMATION IS PLACED HERE FOR THE CONVENIENCE OF OUR CUSTOMERS. YOU MUST CONTACT THE TEXAS DEPARTMENT OF STATE HEALTH SERVICES / RADIATION CONTROL FOR POSSIBLE LATE CHANGING REGULATIONS. REMEMBER RULES CHANGE!
FORMS YOU WILL NEED:
We have prepared all the FORMS YOU WILL NEED for you to view or print!
* NOTE - You may not need all these forms...
-OR-
GO TO OUR FORM DOWNLOAD PAGE FOR INDIVIDUAL FORMS
-OR-
USE THESE DIRECT LINKS:
Healing Arts, Veterinary Medicine and Academic X-Ray Machine Registration - For a new Certificate of Registration, the following forms must be completed to register your medical or academic facility. Submit the completed forms along with the appropriate fee:
- RC Form 226-2 - Application for Users of Radiation Machines in Healing Arts, Veterinary Medicine and Academic Facilities.
- RC Form 226-1 - Business Information Form
- RC Form 42-3 - Radiation Safety Officer Information
- Fee Schedule - To determine the fee for your facility refer to 25 Texas Administrative Code (TAC) §289.204, "Fees for Certificates of Registration, Radioactive Material(s) Licenses, Emergency Planning and Implementation, and Other Regulatory Services.
Mail the forms and fee to:
Radiation Machine Source Group MC 2003
Radiation Control Program Texas Department of State Health Services
P. O. Box 149347 Austin, Texas 78714-9347
-OR-
Go to the Applications and Forms page at Radiation Control
Then choose the ones you need...
* NOTE - FOR THE MOST CURRENT INFORMATION GO TO THE TEXAS DEPARTMENT OF STATE HEALTH SERVICES:
RADIATION CONTROL PROGRAM
OPERATING AND SAFETY PROCEDURES
Choose the guide that addresses your type of facility. PDF and Word files are available
Regulatory Guide 4.3 - Healing Arts of Medicine, Podiatry and Chiropractic
Regulatory Guide 4.5 - Veterinary Medicine
Regulatory Guide 4.6 - Accelerators, Therapeutic Radiation Machines and Simulators
For registrants with an accelerator, LRS-35 will help you in providing the necessary shielding and room design information.
Now you can rest easy...