Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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

Annotation 420.0100

(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.