Ohio Admin. Code 5703-9-33
Current through all regulations passed and filed through June 10, 2024
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.
Ohio Admin. Code 5703-9-33
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 04/19/1960, 09/28/1976, 09/23/2017
Five Year Review (FYR) Dates: 7/3/2017 and 09/23/2022
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 4-19-60; 9-28-76