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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories—Regulation 1528
Annotation 420.0540
(b) Processing, Retouching, Etc.
420.0540 "Dry-Developing" Method of Producing Diazotype Prints. Diazotype prints are produced by means of the "dry-developing" or "ammonia-developing" process. The first step in this process consists of exposing sensitized paper to ultra violet light through a master print. Next, the exposed paper is treated with aqua-ammonia vapor, which combines with an acidic stabilizer on the sensitized paper, enabling unexposed Diazonium salts on the sensitized surface to combine with a coupler to form a dye image. Sales of ammonia for use in producing, by the above described method, prints which are sold are exempt sales for resale. 12/9/64.