Tax Type
Retail Sales and Use Tax
Description
Commercial Photographer;Purchase of Materials
Topic
Taxability of Persons and Transactions
Date Issued
10-28-1974
The purchase of film and proof paper by a commercial photographer who makes custom portraits from photographs is subject to sales and use tax. The film and the paper do not become component parts of the finished product sold by the photographer. Developing chemicals coated on the finished product being sold are exempt from tax. In any event, a commercial photographer making custom portraits is not entitled to the manufacturing or industrial processing exemption from sales and use tax.
Attorney General's Opinion