<html> <head> <title>Rule 64:06:02:52 Photographers, photo developers, and finishers.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:52"> <META NAME="Description" Content="Administrative Rules 64:06:02:52 Photographers, photo developers, and finishers."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:02:52.&nbsp;&nbsp;Photographers, photo developers, and finishers.</b> Gross receipts from photography, photo developing, finishing, and tinting are taxable. Sales of photostat copies by a photostat producer, frames, films, and other articles at retail are sales of tangible property subject to sales tax. Sales of photographs by commercial or portrait photographers are taxable. Sales of equipment to a photographer and supplies which do not become part of the product ultimately passing to a customer are subject to sales or use tax.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-5">10-45-5</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-12.1">10-45-12.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-20">10-45-20</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-2">10-46-2.</A></p> </div> </body> </html>