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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories > Annotation 420.0480

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420.0000 Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories—Regulation 1528

Annotation 420.0480

(b) Processing, Retouching, Etc.

420.0480 Developing—Chemicals Used in. Kodak Film Developer SD-35 and Ektachrome Film Developer SD-39 become incorporated in the finished product and are exempt. 3/21/60.