Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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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.