Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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

Annotation 420.0260

(a) IN GENERAL

420.0260 Reproduction Rights. A charge for the right to use a photograph for reproduction purposes is part of gross receipts subject to tax without regard to the manner in which the charge is segregated. It is also immaterial whether the right of reproduction granted upon the sale of the photograph is unlimited or restricted. This is by analogy to Thys et al. v. State of Washington, 199 P. 2d 68. In that case, the court held that a yearly charge designated in the contract as "royalty" for the right to use a machine could not be separated from the amount designated as "purchase price" paid to obtain title. The total amount paid by the purchaser is considered the selling price of the machine and taxable as such. 5/26/50. (Am. 99–2).