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 420.0660

(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.