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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 420.0170
(a) In General
420.0170 Photographic Image. The transfer of a photograph through a remote electronic wire service is not a transfer of tangible personal property. Charges for such service is nontaxable.
"Remote" means that the transmission must occur from premises other than that of the receiver. 11/26/91.