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 420.0180

(a) IN GENERAL

420.0180 Reproduction Rights. An additional charge by a professional photographer for rights to reproduce the photograph sold is includable in the photographer's gross receipts. The theory is that the intangible right to use the photograph adheres to the personal property being sold. 9/24/64.