Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

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

Annotation 420.0165

(a) IN GENERAL

420.0165 Negatives Used to Make Photo Maps. Use tax applies to the purchase of "ortho negatives" from an unpermitized out-of-state vendor, even though the negative contains an image of a photo map. The transfer of a photo map is not a sale, but rather the transfer of intangible information developed by aerial survey. The photo map is the means by which the intangible survey data is transferred, while the ortho negative is a manufacturing aid used to produce the photo map. 2/7/91.