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
435.1747 Video Transfer. The charge for taking a customer's personal snapshots, slides, home movies, etc., and transferring them to video, adding music and organizing the flow of the video is included in gross receipts from the sale of tangible personal property. Therefore, the total charge is subject to tax. 7/11/91.