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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories—Regulation 1528
Annotation 420.0045
(a) In General
420.0045 Aerial Surveys. The transfer of mylar negatives produced for aerial surveys is a transfer of tangible personal property and tax applies to charges for such negatives. The true object of the purchaser of the negatives is not the information on or in the negatives but the negatives themselves. The aerial photographer merely flies the aircraft as necessary to properly use the highly sophisticated camera and other equipment so as to perform the photographic services and thereafter produce negatives. The photographer does not produce any final product map. He merely produces an intermediate working product used by engineering companies to produce engineered maps. The fact that the mylar negatives do not contain distortions does not result in them constituting photo maps. (Annotation 420.0040.) 5/14/92.