Tax Type
Retail Sales and Use Tax
Description
Purchases of film by professional photographers
Topic
Property Subject to Tax
Taxability of Persons and Transactions
Date Issued
09-18-1995
September 18, 1995
Re: Request for Ruling: Retail Sales and Use Tax
Dear****************:
This will reply to your letter of August 31, 1995 in which you seek clarification of the department's policy with respect to purchases of film by professional photographers for use in the process of producing photographs for resale to customers.
RULING
-
- Virginia Regulation (VR) 630-10-82 provides, in pertinent part, that:
chemicals, paper and other materials that become a component part of the finished photograph or other print for sale may be purchased under a resale certificate of exemption. Purchases of cameras, equipment and other tangible personal property by commercial photographers and others for use or consumption are taxable. (Emphasis added.)
- Virginia Regulation (VR) 630-10-82 provides, in pertinent part, that:
I trust that this ruling clarifies the application of the tax to film purchased by photographers. If you have any further questions about this matter, please contact***********in my Office of Tax Policy at*********.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/10176H
Rulings of the Tax Commissioner