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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 420.0520

(b) Processing, Retouching, Etc.


420.0520 Dicolamine. Dicolamine used in a method of color film processing becomes incorporated into the finished product, and accordingly, may be purchased tax-free for resale. 11/10/55.