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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 420.0580

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

Annotation 420.0580

(b) Processing, Retouching, Etc.

420.0580 Negatives. Charges for the development of Kodacolor negatives, if separately stated from the charges for making positive color prints, are not taxable as receipts from the sale of tangible personal property. 9/22/64.