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.
420.0540 "Dry-Developing" Method of Producing Diazotype Prints. Diazotype prints are produced by means of the "dry-developing" or "ammonia-developing" process. The first step in this process consists of exposing sensitized paper to ultra violet light through a master print. Next, the exposed paper is treated with aqua-ammonia vapor, which combines with an acidic stabilizer on the sensitized paper, enabling unexposed Diazonium salts on the sensitized surface to combine with a coupler to form a dye image. Sales of ammonia for use in producing, by the above described method, prints which are sold are exempt sales for resale. 12/9/64.