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 420.0220

(a) IN GENERAL

420.0220 Reproduction Rights. Charge for use of photographs by publication companies for reproduction, even though returned after one use, is regarded as a sale if the photograph has been treated so harshly that it is not reusable after its return to the photographer. (Effective July 15, 1991, leases for one time use of photographs to newspapers are subject to tax.) 11/5/52.