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
420.0340 Unreturned Prints. Where a photographer takes photographs of school pupils, has the negatives developed and sends the prints to the school for forwarding to parents of the pupils, the photographer is not liable for tax on the cost of prints which are accepted but not paid for by the parents. 12/14/65.