Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528
(a) IN GENERAL
420.0289 Retailer Donates Portion of Sales Price. A photographer sells packages of photographs for $17.00. The photographer has an agreement with the Little League that he will donate $2.00 from the sale of each package to the Little League.
Since the purchaser cannot purchase a package for $15.00 by withholding the $2.00 "donation," the selling price for each package is $17.00. Thus, the entire charge for the package is subject to tax. 9/22/95.