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BTLG Table of Contents > Sales and Use Tax Annotations > P > 442.0000 Publishers > Annotation 442.0500

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442.0000 Publishers—Regulation 1543

Annotation 442.0500

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442.0500 Photographs Reproduced in Quarterly Report. A photographer is commissioned to take product photographs to be printed in a corporate quarterly report. By agreement, the corporation receives only the right to reproduce the photograph but not the title to the photograph.

The photograph does not become an ingredient or component part of the quarterly reports. Only the image of the photograph is reproduced as a part of the quarterly reports. The reproduction of the photograph is a use of that photograph.

Since only possession and not title to the photograph is transferred, the applicable tax is the use tax. The photographer, as the lessor, is required to collect the tax from the corporation and report and pay the tax to the Board. 8/5/93.