Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.1726 Transfer of Exposed Film. Newspapers will often employ photographers as independent contractors to provide them with photographs or exposed film. Sales tax applies to such amounts received by the photographer since the object of the transaction is the delivery of tangible personal property, such as exposed film. 7/30/93.