Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

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

Annotation 420.0595

(b) PROCESSING, RETOUCHING, ETC.

420.0595 Photographic Chemicals. The following chemicals are manufacturing aids and may not be purchased for resale by photographic studios or photo finishers:

Kodak Ektacolor Bleach-Fax and Replenisher for Process RA-4 or RA-4NP

Flexicolor Bleach II, Regenerator

Flexicolor Bleach II, NR Replenisher

Flexicolor Developer, Starter LORR

Dektomatic Developer, Replenisher Concentrate

The following products are incorporated into the final product to be sold and may be purchased for resale by photographic studios and photofinishers:

Kodak Ektacolor Stabilizer and Replenisher for Process RA-4 or RA-4NP

Dektomatic Fix and Replenisher

Dektomatic Fix, Developer Replenisher

Kodak Flexicolor ML Stabilizer and Replenisher

Flexicolor Developer, Replenisher LORR 9/25/89.