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.
420.0620 Retouching Negatives. A portrait photographer is the consumer of negatives from which he makes photographic portraits. Retouching of the negatives constitutes processing under section 6006(b).
Accordingly the charges made to the portrait photographer for retouching the negatives are subject to sales tax. 11/21/67.