Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

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

Annotation 420.0553

(b) PROCESSING, RETOUCHING, ETC.

420.0553 Kodak Pro-Star Chemicals. Kodak Pro-Star Plus Fixer and Kodak Pro-Star Developer, which are used in the developing of microfilm, are consumed in the development process and do not become physically incorporated in the manufactured product, the microfilm. Sale of the above chemicals to microfilm developers are subject to sales tax. 6/26/86.