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 420.0640

(b) PROCESSING, RETOUCHING, ETC.

420.0640 Retouching Negatives. A person in the business of retouching negatives for a portrait photographer is engaged in taxable processing of tangible personal property furnished by a consumer, under section 6006(b) where the photographer does not sell the negative to his customer. Where the photographer makes a separate charge to his customer for such retouchednegative, he is regarded as selling the negative, and the retouching is regarded as nontaxable fabrication of property for resale. 11/3/67.