Tenn. Comp. R. & Regs. 1320-05-01-.48 - PHOTOGRAPHS, PHOTOSTATS, BLUE PRINTS, ETC.
(1) Sales of
photographs, portraits, prints from camera film, camera film, photostats, blue
prints, frames, and other like items are subject to the sales and use tax when
sold for use or consumption. Any sale of paper or other material which becomes
a component of the photograph, or other prints, is a sale for resale, and not
subject to the sales and use tax.
(2) Charges made for developing films and
coloring or tinting pictures or photographs furnished by customers are service
charges not subject to the sales and use tax when a separate charge for such
services is billed to the customer.
Notes
Authority: T.C.A. ยงยง 67-1-102, 67-6-329, 67-6-402, and Tenn. Pub. Acts 25.
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