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.
420.0660 "Reverse Processing." The developing of film by the reverse processing method, i.e., develop the film to a negative and reverse it into a positive, is regarded as fabrication of customer-furnished property, and the entire charge is taxable. 6/29/55.