Laws, Regulations and Annotations
Search
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
P
420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories—Regulation 1528
Annotation 420.0590
(b) Processing, Retouching, Etc.
420.0590 Photographic Chemicals. Following is a list of Kodak photographic chemicals, classified according to whether or not they may properly be purchased for resale. The list is applicable to photofinishers or photographic studios processing film by the negative/positive process or reverse processing. The list is also applicable to color separators who do not pass title to negatives to their customers prior to using the negatives to produce positives (prints). In the left-hand column of the list, the suffix "chrome" is applied to reversal materials, and the suffix "color" to nonreversal materials. The following ten chemicals, which are classified in the list as not properly purchased for resale, may be properly purchased for resale by a color separator who passes title to negatives to his customers prior to using the negative to produce positives (prints):
1. Kodak Liquid Developer Process C 22
2. Kodak Liquid Developer Replenisher C 22
3. Kodak Hardener C 22
4. Kodak Hardener and Replenisher C 22
5. Kodak Internegative Replenisher 6. Kodak Flexicolor Developer
7. Kodak Flexicolor Developer Replenisher
8. Kodak Flexicolor Stabilizer and Replenisher
9. Kodak Vericolor Hardener and Replenisher
10. Kodak Vericolor Developer Replenisher
| May Be Purchased For Resale | May Not Be Purchased For Resale |
|---|---|
| 1. BLACK/WHITE FILM AND PRINTS | |
| Toners: | Developers and Developer Replenishers: |
| Kodak Blue Toner | Kodak D-11 Developer |
| Kodak Brown Toner | Kodak D-19 Developer |
| Kodak Poly-Toner | Kodak DK-60a Developer |
| Kodak Rapid Selenium Toner | Kodak D-76, D-76R Developer |
| Kodak Sepia Toner | Kodak Microdol-X Developer |
| Kodak Durafin Developer Replenisher | |
| Hardeners: | Kodak Dektol Developer |
| Kodak Ektaflo Developer | |
| Kodak Acid Hardener | Kodak Duomat Developer Replenisher |
| Kodak Liquid Hardener | Kodak Flomatic Developer Replenisher |
| Kodak Hi-Matic Developer Replenisher | |
| Intensifiers: | Kodak Versamat, Type A Developer Replenisher |
| Kodak Versamat, Type B Developer Replenisher | |
| Kodak Chromium Intensifier | Kodak Versamat, Type C Developer Replenisher |
| Kodak Versaflo Developer Replenisher | |
| Processing Aids: | Kodalith Developer |
| Kodak Print Flattening Solution | Developer Starters: |
| Kodak Developer Starting Solution | |
| Kodak Versaflo Developer Starting Solution | |
| Kodak Versamat Developer Starting Solutions | |
| Stop Baths: | |
| Kodak Flomatic Stop Bath | |
| Kodak Flomatic Stop Bath | |
| Kodak Hi-Matic Stop Bath | |
| Kodak Indicator Stop Bath | |
| Fixers: | |
| Kodak Ektaflo Fixer | |
| Kodak Photo-Fix | |
| Kodak Rapid Fixer | |
| Kodak Flomatic Fixer | |
| Kodak Hi-Matic Fixer | |
| Kodak Versamat Fixer | |
| Reducers: | |
| Kodak Farmer's Reducer | |
| Processing Aids: | |
| Kodak Developer System Cleaner | |
| Kodak Fixer System Cleaner | |
| Kodak Hypo Clearing Agent | |
| Kodak Photo-Flo Solution | |
| 2. EKTACHROME FILMS | |
| Hardeners and Replenishers: | First Developers and Replenishers: |
| Kodak Ektachrome Movie Prehardener Replenisher A | Kodak Ektachrome 40 Movie First Developer Replenisher A |
| Kodak Ektachrome Movie Prehardener Replenisher B | Kodak Ektachrome 40 Movie First Developer Replenisher B |
| Kodak Ektachrome Film Hardener, Process E-3 | Kodak Ektachrome 160 Movie First Developer Replenisher A |
| Kodak Prehardener and Replenisher, Process E-4 | Kodak Ektachrome 160 Movie First Developer Replenisher B |
| Kodak Prehardner, Process E-4 | Kodak First Developer, Processes E-4 and E-6 |
| Color Developer and Replenishers: | Kodak First Developer Replenisher, Processes E-4, E-6,and E-6AR |
| Kodak Ektachrome Film First Developer, Process E-3 | |
| Kodak Ektachrome Movie Color DeveloperReplenisher A | Kodak Ektachrome Film First Developer Replenisher,Process E-3 |
| Kodak Ektachrome Film Color Developer, Process E-3 | Kodak Color Developer Replenisher, Process E-6AR, Part A |
| Kodak Ektachrome Film Color Developer Replenisher,Process E-3 | Neutralizers and Replenishers: |
| Kodak Color Developer, Processes E-3, E-4, and E-6 | Kodak Neutralizer, Process E-4 |
| Kodak Color Developer Replenisher, Processes E-3, E-4,E-6, E-6AR—Part B | Kodak Ektachrome Movie Neutralizer and Replenisher Kodak Neutralizer and Replenisher, Process E-4 |
| Stabilizers and Replenishers: | Stop Baths and Replenishers: |
| Kodak Ektachrome Movie Stabilizer and Replenisher | Kodak Stop Bath, Process E-4 |
| Kodak Stabilizer, Processes E-3, E-4, and E-6 | Kodak Ektachrome Movie Stop Bath and Replenisher |
| Kodak Stabilizer and Replenisher, Processes E-3, E-4,E-6, and E-6AR | Kodak Stop Bath and Replenisher, Process E-4 |
| Bleaches and Replenishers: | |
| Kodak Bleach, Processes E-4 and E-6 | |
| Kodak Bleach Replenisher, Processes E-3, E-4, E-6, and E-6AR | |
| Kodak Ektachrome Movie Bleach and Replenisher | |
| Kodak Ektachrome Film Bleach and Replenisher, Process E-3 | |
| Kodak Bleach and Replenisher, Process E-4 | |
| Fixers and Replenishers: | |
| Kodak Ektachrome Movie Fixer and Replenisher | |
| Kodak Fixer, Processes E-4 and E-6 | |
| Kodak Fixer and Replenisher, Processes E-3, E-4, E-6 and E-6AR | |
| Kodak Color Film Liquid Fixer and Replenisher | |
| Clearing Baths and Replenishers: | |
| Kodak Reversal Bath, Process E-6 | |
| Kodak Reversal Bath and Replenisher, Processes E-6 and E-6AR | |
| Kodak Ektachrome Film Clearing Bath and Replenisher,Process E-3 | |
| Starters: | |
| Kodak Bleach Starter, Process E-6 | |
| Kodak Ektachrome Movie Prehardener Starter | |
| Kodak Ektachrome Movie First Developer Starter | |
| Kodak First Developer Starter, Process E-6 | |
| Kodak Ektachrome Movie Color Developer Starter | |
| Kodak Color Developer Starter, Process E-6 | |
| Miscellaneous: | |
| Kodak Defoamer, Process E-6 | |
| Kodak Conditioner, Process E-6 | |
| Kodak Conditioner and Replenisher, Processes E-6 and E-6AR | |
| Kodak Ektachrome Movie Color Developer Replenisher B | |
| 3. EKTACHROME PAPER | |
| Color Developers and Replenishers: | First Developers and Replenishers: |
| Kodak Color Developer; Ektaprint R, R-500 | Kodak First Developer; Ektaprint R, R-500 |
| Kodak Color Developer Replenisher; Ektaprint R and R-5, R-100 | Kodak First Developer Replenisher; Ektaprint R, R-5, R-100 |
| Kodak Color Developer Replenisher | |
| Hardeners and Replenishers: | Stop Baths and Replenishers: |
| Kodak Ektaprint R Hardener Stop Bath | Kodak Ektaprint R First Stop Bath |
| Kodak Ektaprint Formalin Fixer and Replenisher | Kodak Ektaprint R-500 Stop Bath |
| Kodak Ektaprint R-5, R-100 Stop Bath and Replenisher | |
| Stabilizers and Replenishers: | Bleach and Replenishers: |
| Kodak Ektaprint R-500 Stabilizer | Kodak Ektaprint R-3 Bleach |
| Kodak Stabilizer and Replenisher; Ektaprint R, SR-5, R-100 | Kodak Ektaprint R-500 Bleach-Fix |
| Kodak Ektaprint R-5 Bleach-Fix and Replenisher | |
| Kodak Ektaprint R-5 Bleach-Fix Regenerator (and R-100) | |
| Kodak Ektaprint Bleach-Fix Defoamer | |
| Kodak Ektaprint Bleach-Fix and Replenisher R-100 | |
| Starters: | |
| Kodak Ektaprint R-5 and R-100 First Developer and Starter | |
| Kodak Ektaprint R-5 and R-100 Color Developer Starter | |
| Kodak Ektaprint Bleach-Fix Regenerator Starter | |
| 4. KODACOLOR, EKTACOLOR AND VERICOLOR NEGATIVES (Processes C-22, C-41, and Flexicolor AR) | |
| Developers and Replenishers: | |
| Kodak Liquid Developer, Process C-22 | |
| Kodak Liquid Developer Replenisher, Process C-22 | |
| Kodak Ektacolor Print Film Additive | |
| Kodak Flexicolor Developer | |
| Kodak Flexicolor Developer Replenisher | |
| Kodak Flexicolor Developer Replenisher Parts B and C | |
| Kodak Flexicolor AR Developer Replenisher C | |
| Kodak Vericolor Developer Replenisher | |
| Kodak Internegative Replenisher | |
| Kodak Internegative Starting Solution | |
| Kodak Flexicolor Developer Replenisher, Part A | |
| Kodak Flexicolor AR Developer Replenisher, A and B | |
| Hardeners and Replenishers: | |
| Kodak Hardener, Process C-22 | |
| Kodak Hardener and Replenisher, Process C-22 | |
| Kodak Vericolor Hardener and Replenisher | |
| Stabilizers: | |
| Kodak Flexicolor Stabilizer and Replenisher | |
| Kodak Ektacolor Print Film Stabilizer and Replenisher | |
| Kodak Flexicolor and Flexicolor AR Stabilizer and Replenisher | |
| Kodak Stabilizer and Replenisher Process C-41V | |
| Filtering Agent: | |
| Kodak Vericolor Filtering Agent | |
| Neutralizers: | |
| Kodak Vericolor Neutralizer and Replenisher | |
| Stop Baths and Replenishers: | |
| Kodak Stop Bath, Process C-22 | |
| Kodak Stop Bath and Replenisher, Process C-22 | |
| Bleach and Replenishers: | |
| Kodak Bleach, Process C-22, and Flexicolor | |
| Kodak Bleach Replenisher, Process C-22, Flexicolor and Vericolor | |
| Kodak Flexicolor AR Bleach Replenisher A and B | |
| Kodak Bleach Regenerator, Process C-22, Flexicolor and Vericolor | |
| Kodak Bleach Test Reagent | |
| Fixers and Replenishers: | |
| Kodak Fixer, Process C-22 | |
| Kodak Fixer and Replenisher, Color Film Liquid, Flexicolor and Flexicolor AR | |
| Kodak Vericolor Stop-Fix and Replenisher | |
| Kodak Hardener and Replenisher, Process C-41V | |
| Starters: | |
| Kodak Bleach Starter | |
| Kodak Developer Starter, Flexicolor and Vericolor | |
| 5. EKTACOLOR PAPER | |
| Developers and Replenishers: | Developers and Replenishers: |
| Kodak Developer, Ektaprint 2, 3 and 300 | Kodak Developer Replenisher, Part B, Ektaprint 3000 |
| Kodak Developer Replenisher; Ektaprint 2 and 3 | Developer Starter, Ektaprint 2 and 3 HC |
| Kodak Developer Replenisher, Part C; Ektaprint 2, 3, and 3HC | Ektaprint Developer Replenisher, Parts A, B, D, Ektaprint 2 and 3 |
| Kodak Ektaprint 3000 Developer Replenisher, Part C | Ektaprint 3HC Developer Replenisher, Parts A and B |
| Ektaprint 3000 Developer Replenisher, | |
| Parts A, B, D | |
| Stabilizers: | Developer Replenisher Additive |
| Kodak Stabilizer and Replenisher, Ektaprint 2, 3, and 3000 | |
| Bleach and Replenishers: | |
| Kodak Bleach-Fix and Replenisher, Ektaprint 2, 3 and 3HC | |
| Kodak Bleach-Fix Regenerator, Ektaprint 2, 3, 3000 and 3HC | |
| Kodak Ektaprint Bleach-Fix Regenerator Starter | |
| Kodak Ektaprint Bleach-Fix Defoamer | |
| 6. KODACHROME FILMS | |
| Color Developing Agents: | Rem Jet Removal Solution: |
| Kodak Color Developing Agent, CD-1 | Kodak Anti-Calcium, No. 4 |
| Kodak Color Developing Agent, CD-2 | Sodium Carbonate, Anhydrous |
| Kodak Color Developing Agent, CD-3 | Sodium Sulfate, Anhydrous |
| Kodak Color Developing Agent, CD-4 | |
| Kodak Color Developing Agent, CD-6 | First Developer: |
| Kodak Anti-Calcium, No. 4 | |
| Miscellaneous-Kodachrome Films: | Sodium Sulfite, Anhydrous |
| Kodak, Color Movie Film Lubricant | Sodium Carbonate, Anhydrous |
| Kodak Hardening Agent, HA-2 | Hydroquinone |
| Kodak Potassium Iodide | |
| Cyan Developer: | |
| Kodak Anti-Calcium, No. 4 | |
| Sodium Sulfite, Anhydrous | |
| Kodak Anti-Fog, No. 2 | |
| Sodium Hydroxide | |
| Kodak Balancing Developing Agent, BD-89 | |
| Yellow Developer: | |
| Kodak Anti-Calcium, No. 4 | |
| Sodium Sulfite, Anhydrous | |
| Kodak Anti-Fog, No. 2 | |
| Sodium Sulfate, Anhydrous | |
| Sodium Hydroxide | |
| Kodak Balancing Developing Agent, BD-89 | |
| Magenta Developer: | |
| Kodak Anti-Calcium, No. 4 | |
| Sodium Sulfite, Anhydrous | |
| Sodium Sulfate, Anhydrous | |
| Sodium Hydroxide | |
| Kodak Silver Halide Solvent, HS-104 | |
| Kodak Reversal Agent, RA-1 | |
| Sodium Carbonate, Anhydrous | |
| Kodak Citrazinic Acid | |
| Bleach: | |
| Sodium Ferrocyanide 10H2O | |
| Potassium Persulfate | |
| (8/29/79) | |