Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528
(a) IN GENERAL
420.0100 Extra Poses. Separately stated charges labeled "extra poses", which a portrait photographer makes in order to reimburse himself/herself for cost of retouching negatives and extra sitting expenses, represent overhead costs incurred in the production of photographic portraits which he/she sells. Accordingly, such charges are includable in the taxable gross receipts of the photographic portraits. 11/21/67.