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
420.0300 Sitting Fees. Sitting fees charged by portrait photographers are taxable when finished pictures are purchased. If no pictures are obtained such fees are nontaxable as a service fee. Where a customer retains the proofs, all sitting fees should be considered as the taxable selling price of the proofs. 4/24/57.