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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 420.0660

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

Annotation 420.0660

(b) Processing, Retouching, Etc.

420.0660 "Reverse Processing." The developing of film by the reverse processing method, i.e., develop the film to a negative and reverse it into a positive, is regarded as fabrication of customer-furnished property, and the entire charge is taxable. 6/29/55.