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.
420.0560 Light Test Stock Used in Processing Film. A film processing laboratory which uses light test film stock to adjust or balance the lighting of the customer's film in order to produce the most desirable print is the consumer of the film stock and is liable for tax measured by the cost thereof. 1/3/68.