Laws, Regulations and Annotations
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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 (View entire section)
(a) In General
- 420.0040 Photographers—In General—Aerial Photographs and Photomaps (Controlled Mosaics)
- 420.0045 Aerial Surveys
- 420.0072 Copies of Public Records
- 420.0080 Coupon Charge and Handling Fee
- 420.0082 Creating New Print
- 420.0085 Departmental Manuals and Photograph Reprints
- 420.0090 Photographers—Rental of Transparencies
- 420.0096 Employee or Independent Contractor
- 420.0100 Extra Poses
- 420.0110 Film Used to Produce Driver's Licenses
- 420.0125 Internegative and Print
- 420.0130 Landsat Mosaics
- 420.0132 Lease of Photograph
- 420.0134 Microfiche Copies of X-Ray Films
- 420.0140 Microfilm
- 420.0149 Microfilm with and without Processing
- 420.0155 Microfilming Charges
- 420.0160 Microfilming of Records
- 420.0165 Negatives Used to Make Photo Maps
- 420.0166 Photocopying Hospital Records
- 420.0168 Photograph Purchases for Resale
- 420.0169 Photographic Documentation Service
- 420.0170 Photographic Image
- 420.0173 Photographs
- 420.0175 Photographs for Shoe Catalogs
- 420.0176 Photography Sales on Board Cruise Ships
- 420.0177 Pick-up and Delivery of Photocopies
- 420.0178 Preparation and Service of Subpoenas
- 420.0179 Radar Images
- 420.0180 Reproduction Rights
- 420.0220 Reproduction Rights
- 420.0260 Reproduction Rights
- 420.0289 Retailer Donates Portion of Sales Price
- 420.0295 Services Performed in Microfilming Records
- 420.0300 Sitting Fees
- 420.0303 Sitting Fees—Make Up Artists
- 420.0310 Still Photography
- 420.0320 Test Film—Spoilage of Film
- 420.0325 Third Party Furnishing Copies of Records
- 420.0340 Unreturned Prints
- 420.0343 Unexposed Film Received in Connection with Film Processing
(b) Processing, Retouching, Etc.
- 420.0345 Chemical Solutions
- 420.0348 Color Overhead Transparencies
- 420.0360 Color Film
- 420.0380 Color Film
- 420.0420 Coloring or Tinting of Photographs
- 420.0440 Color Photo Finishing
- 420.0448 Copyright Effects on Retouching Charges
- 420.0480 Developing—Chemicals Used in
- 420.0500 Developing—Chemicals Used in Negative/Positive Process
- 420.0520 Dicolamine
- 420.0540 "Dry-Developing" Method of Producing Diazotype Prints
- 420.0553 Kodak Pro-Star Chemicals
- 420.0560 Light Test Stock Used in Processing Film
- 420.0580 Negatives
- 420.0585 Photographers—Retouching
- 420.0590 Photographic Chemicals
- 420.0595 Photographic Chemicals
- 420.0600 Retouching
- 420.0620 Retouching Negatives
- 420.0640 Retouching Negatives
- 420.0650 Retouching Prints
- 420.0660 "Reverse Processing"
(c) X-Ray Films and Radiographs
- 420.0675 Charges for X-Rays by Veterinarians
- 420.0680 Correction of Manufacturing Defects
- 420.0686 Inspection Services
- 420.0689 Microfiche Copies of X-Ray Film
- 420.0690 Photographs and X-Rays Used for Medical Diagnosis
- 420.0694 Producing Images on Paper
- 420.0697 Radioscopy and Shooting Pictures of Food Products
- 420.0700 X-Ray Film
- 420.0720 X-Ray Films—Where Not Purchased for Diagnosis
- 420.0740 X-ray Pictures
- 420.0820 X-Ray Services—Structural Bridge
- 420.0850 X-Rays
- 420.1200 X-Rays of Manufactured Property