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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 420.0585

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

Annotation 420.0585

(b) Processing, Retouching, Etc.

420.0585 Photographers—Retouching. Tax applies to charges for retouching, coloring, and tinting customer owned pictures which are new; however, if the pictures are not new and the retouching, coloring and tinting is only done to repair or restore the picture back to its original condition, the charge is not subject to tax. 9/12/91.