Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526

Annotation 435.1747

(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.