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.
420.0420 Coloring or Tinting of Photographs. Even if separately stated, tinting charges are taxable where the tinter is also the printer of the pictures and is not merely a finisher tinting pictures furnished by the customer. 4/8/52.