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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.1726

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435.0000 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules—Regulation 1526

Annotation 435.1726

(c) Miscellaneous Operations

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435.1726 Transfer of Exposed Film. Newspapers will often employ photographers as independent contractors to provide them with photographs or exposed film. Sales tax applies to such amounts received by the photographer since the object of the transaction is the delivery of tangible personal property, such as exposed film. 7/30/93.