Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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 420.0165
(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.