Photofinisher

Photofinisher

State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Photographers and photofinishers are usually engaged in selling services and taxable tangible personal property. Prints are taxable. Purchases of materials that become ingredients of finished pictures such as mounts, frames and sensitized paper are not taxable because they’re going to be resold and sales tax will be collected from the customer at that point.
Film development (providing negatives only): Considered a non-taxable service. When individuals deliver their own pictures to photographers for developing, tinting or coloring, that is considered a non-taxable service. Hourly charge for photographing is labor and not taxable but the resulting prints are taxable.
See FYI Sales 52 – Special Regulation: Service Enterprises.

Link:  http://www.revenue.state.co.us/fyi/html/sales52.html


NOTE:  If applicable, see HAZARDOUS MATERIALS/WASTE

Photofinisher

|
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Photographers and photofinishers are usually engaged in selling services and taxable tangible personal property. Prints are taxable. Purchases of materials that become ingredients of finished pictures such as mounts, frames and sensitized paper are not taxable because they’re going to be resold and sales tax will be collected from the customer at that point.
Film development (providing negatives only): Considered a non-taxable service. When individuals deliver their own pictures to photographers for developing, tinting or coloring, that is considered a non-taxable service. Hourly charge for photographing is labor and not taxable but the resulting prints are taxable.
See FYI Sales 52 – Special Regulation: Service Enterprises.

Link:  http://www.revenue.state.co.us/fyi/html/sales52.html


NOTE:  If applicable, see HAZARDOUS MATERIALS/WASTE
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us