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.
420.0600 Retouching. Photographers are ordinarily consumers of negatives and retailers of positives. Therefore, negative retouching sold to commercial photographers is taxable fabrication labor. However, retouching the positive or print when purchased by the photographer for resale is not subject to tax. 10/16/64.