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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
Annotation 420.0082
(a) In General
420.0082 Creating New Print. A customer provides a photographer with a photograph of his wife in which one of his wife's eyes was closed, and he wanted it opened. The photographer created a computer generated image, opened the eye, and printed the image to photographic film. The photographer used the negative to make a finished print to sell to the customer. In this case, tax applies to the photographer's entire charge, including the charge to alter the customer's print, because it was not merely a repair of the customer's defective print; rather, it resulted in the sale of a new print. Also, the photographer is the consumer of the materials used to create the negative and sales or use tax is due on the sales price to the photographer. If the computer created image on disk is sent to an outside company to create the negative for the photographer, the charge made to the photographer for creating the negative is subject to sales or use tax. 2/17/95.