Skip to main content
Back To Top Top Back To Top
This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 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.

Last updated September 20, 2022 at 12:53 PM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5739.02
Five Year Review Date: 9/20/2027
Prior Effective Dates: 4/19/1960, 9/28/1976