Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528

Annotation 420.0080

(a) IN GENERAL

420.0080 Coupon Charge and Handling Fee. Charges for photographs which included the charge for a coupon and handling fee were subject to sales tax because the total amount represented the gross receipts from the sale of the photographs. 4/13/70.