Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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

Annotation 420.0448

(b) PROCESSING, RETOUCHING, ETC.

420.0448 Copyright Effects on Retouching Charges. For sales tax purposes, the fact that a customer obtains an intangible copyright interest in the image on a negative when the customer's image is reproduced on the negative does not transfer ownership of the tangible negative to the customer. Accordingly, when a third party retouches negatives for a photographer, such charges are for taxable retail fabrication labor type "sales." 5/10/85.