Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528

Annotation 420.0380

(b) PROCESSING, RETOUCHING, ETC.

420.0380 Color Film. Color film sold to a photographer which he exposes and sells as a finished picture is a sale for resale and not subject to the tax. 5/11/50.