Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528
(b) PROCESSING, RETOUCHING, ETC.
420.0650 Retouching Prints. If a photographer retouches a new photograph for a customer, the charge is includable in the photographer's taxable gross receipts, because the charge is for labor to prepare the photograph for sale. If that processing is done on a customer's new photograph, the charge also is subject to sales tax as part of the labor to complete the finished photograph.
If retouching is done on the customers photograph to restore the photograph and bring it back to its original condition, the charge is not subject to tax. 2/17/95.