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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 420.0448

(b) Processing, Retouching, Etc.


420.0448 Copyright Effects on Retouching Charges. For sales tax purposes, the fact that a customer obtains an intangible copyright interest in the image on a negative when the customer's image is reproduced on the negative does not transfer ownership of the tangible negative to the customer. Accordingly, when a third party retouches negatives for a photographer, such charges are for taxable retail fabrication labor type "sales." 5/10/85.