Tax Rules: Final: 5703-9
5703-9-33 Photographers
The production of still photographs or prints, motion
pictures, the developing of negatives, or the mounting of
transparencies in frames to create slides, for a
consideration, are sales. Unless the sale is otherwise
exempted by law, the entire charge is subject to the sales
tax without any deduction on account of the cost of property
sold, cost of materials used, labor or service cost, or any
other expense.
Effective: 9-28-76 as TX-15-20
Promulgated under: 5703.14
Prior effective dates: 4-19-60