Ga. Comp. R. & Regs. 560-12-2-.72

Current through Rules and Regulations filed through October 17, 2024
Rule 560-12-2-.72 - Photographs, Photostats, Blue Prints, etc
(1) The tax applies to sales of photographs, portraits, prints from camera film, including charges for coloring and tinting, photostats, blue prints, frames, camera film and other such tangible personal property.
(2) The tax applies to purchases of camera equipment and other tangible personal property by commercial photographers and other for use or consumption. Paper and other materials which become component parts of the finished photograph or other such print for sale, and industrial materials which are coated upon or impregnated into the product for sale at any stage of the processing, may be purchased under Certificate of Exemption. The tax does not apply to charges for developing films and coloring or tinting photographs furnished by customers, when a separate charge therefor is billed to the customer. Chemicals, paints, colors, etc. used in rendering such services are purchased for use or consumption by the person performing the service and are subject to the tax.
(3) However, when a single charge is made for developing films and furnishing prints, the tax applies to the total charge therefor. Developing chemicals which are coated upon or impregnated into films in processing may be purchased under a Certificate of Exemption.

Ga. Comp. R. & Regs. R. 560-12-2-.72

Ga. L. 1937-38, Extra Sess. pp. 77, et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec. 92-3438a.

Original Rule was filed on June 30, 1965.