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
(b) PROCESSING, RETOUCHING, ETC.
420.0360 Color Film. Charges for developing negatives are not taxable, but if prints are furnished the entire charge is taxable unless a separate charge for developing negatives is made. Development of film by the reverse process method is not the negative development of film. Tax applies to charges for development of film by the reverse process method. 1/13/50.