Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

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

Annotation 420.0179

(a) IN GENERAL

420.0179 Radar Images. The custom processing, dodging, printing, and mosaicking of existing radar film into digitally plotted film positives is a sale of tangible personal property when such work does not involve the services of a professional engineer. 3/6/89.