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61 Pa. Code § 32.37. Photographers and photofinishers.

§ 32.37. Photographers and photofinishers.

 (a)  Scope. Photographers, photofinishers and photo-refinishers are vendors of photographs, materials and services purchased by their customers, whether or not produced to the special order of the customer. The photographer or photofinisher shall collect and remit tax upon the total purchase price charged for the photographs or services, even though the customer may furnish some of the materials. Photo-refinishers shall collect and remit tax upon the total purchase price charged for the rendering of the photo-refinishing service. In determining total purchase price, there may be no deduction for ancillary expenses, including travel time and expenses, telephone calls, salaries or wages paid to assistants, models or narrators, whether or not the expenses are separately stated in billings to purchasers.

 (b)  Manufacturing exemption. The purchase or use of materials, equipment and supplies by a photographer or photofinisher is exempt from tax if the property is predominantly used directly by him in the photography or photofinishing operation. This exemption is restricted to photographers and photo-finishers and is not available to photo-refinishers.

   (1)  Property directly used. The following are examples of equipment, parts and accessories, and materials and supplies which when predominantly used directly by a photographer or photofinisher in the operation of photography shall be exempt from tax: cameras, film, camera or flash batteries, processing chemicals, special lighting, tripods, filters, cable release mechanisms, light measuring devices, screens, props, proofing machines, enlargers, developing trays, fixing trays, film and print washing machines, brushes and color crayons, densitometers, enlarging meters and automatic rocker trays.

   (2)  Property not directly used. The following are examples of equipment, materials and supplies which do not qualify for the manufacturing exemption: camera cases, gadget bags, lens cases, projectors, screens, projection lamps, projection tables, stands, slide files, motion picture reels and cans, viewers, viewing tables, negative files, negative envelopes, bulk film loaders, film cassettes, paper safes and cleaners for film and lenses.

   (3)  Repairs. The repair of equipment predominantly used directly by the photographer or photofinisher in his photography or photofinishing operation shall be exempt from tax. This exemption also applies to the purchase of replacement parts for the equipment.

   (4)  Utilities. That portion of the photographers or photofinishers utilities which are directly used in his manufacturing operations shall also be exempt from tax. Fuel or power used to ventilate buildings, for general illumination lighting, air conditioning and other space cooling, and space heating shall be subject to tax unless it is established that the use of these utilities bears an active causal relationship to the photographers or photofinishers manufacturing operations.

 (c)  Resale exemption. Photographers, photofinishers and photo-refinishers may claim the resale exemption on purchases of tangible personal property which they directly resell or incorporate into products which they resell.


   The provisions of this §  32.37 adopted April 26, 1974, effective April 27, 1974, 4 Pa.B. 828; amended June 29, 1990, effective June 30, 1990, 20 Pa.B. 3600. Immediately preceding text appears at serial pages (99666) and (105779).

Cross References

   This section cited in 61 Pa. Code §  32.25 (relating to steam, gas, electricity, fuel oil and kerosene).

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