Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 32 - EXEMPTIONS › BUSINESS EXEMPTIONS › Section 32.37 - Photographers and photofinishers

Current through Register Vol. 54, No. 28, July 13, 2024
(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.