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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories > Annotation 420.0080

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P

420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories—Regulation 1528

Annotation 420.0080

(a) In General

420.0080 Coupon Charge and Handling Fee. Charges for photographs which included the charge for a coupon and handling fee were subject to sales tax because the total amount represented the gross receipts from the sale of the photographs. 4/13/70.