Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528
(a) IN GENERAL
420.0175 Photographs for Shoe Catalogs. Photographer contracts to take photographs for use in a catalog of shoes. The photographer provides only a studio, film, and a camera. Out of approximately 100 photographs taken, only about 15 are ultimately used in the catalog. The remainder are taken for light placements or test shots.
Although the photographer's charge includes a charge for many photographs not used, Sales and Use Tax Law section 6012(a) require the photographer to include the total amount received as taxable. 9/24/91.