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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories—Regulation 1528
Annotation 420.0130
(a) In General
420.0130 Landsat Mosaics. Landsat is a remote sensing satellite which produces pictures of the earth's surface. Landsat mosaics are constructed by skilled technicians registering the individual scenes to a known map projection. They carefully overlap the scenes so that features seen on the earth's surface form a much larger, continuous image. They splice all of the scenes together, combining them into one or more sheets. The mosaics show a large area of the earth and are used for regional planning. All work is done to a customer's specifications.
Since the above work does not involve the services of a professional engineer, the vendor is making a sale of tangible personal property when performing this work. The work is similar to mosaics (noncontrolled) prepared by assembling vertical aerial photographs. (Annotation 420.0040.) 3/16/89.