Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528
(b) PROCESSING, RETOUCHING, ETC.
420.0440 Color Photo Finishing. Dye couplers and coupling agents used in color photo finishing which, as a matter of fact, become a component part of the finished product sold to the consumer may be purchased tax-exempt for resale. 5/26/64.