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 420.0320

(a) IN GENERAL

420.0320 Test Film—Spoilage of Film. A person engaged in reproducing images on raw film is the consumer of film used by him for the purpose of conducting tests to adjust the equipment in order to attain the final picture negative or used in any of the intermediate steps. However, if the original intent is to sell particular raw film to the customer and if the film is discarded only because of spoilage, then the film is not considered consumed. 7/9/58.