03.06.01.16

.16 Photography.

A. The sale of a photograph, photostatic copy, or blueprint is a sale of tangible personal property subject to tax. The tax also applies to charges for portrait photography, motion picture and videotaping production, and the development and printing of a picture.

B. The tax applies to rental charges for equipment used for the production of audio, video, or film recordings. Charges for services to operate this equipment are not subject to the tax if they are separately stated, identified, and made known to the buyer at the time of sale.