Ariz. Admin. Code § 15-5-1112

Current through Register Vol. 30, No. 24, June 14, 2024

Section R15-5-1112 - Sale of Image Developing

A. Gross income or gross proceeds derived from a sale of image developing in which the image developing is not part of a sale of photography are subject to tax under this Article.

B. Gross income or gross proceeds derived from a sale of image developing to a business that resells the image developing are nontaxable under this Article.

C. Gross income or gross proceeds derived from a sale of image developing either to a qualifying health care organization that uses the image developing solely to provide health and medical related educational and charitable services or to a qualifying hospital are nontaxable under this Article. An example is image developing of x-ray film or photographs.

Ariz. Admin. Code § R15-5-1112

Section repealed; new Section made by final rulemaking at 11 A.A.R. 5493, effective February 6, 2006 (Supp. 05-4).