N.D. Admin. Code 81-04.1-04-37
Commercial photographers are the producers and sellers of tangible personal property which is subject to sales tax.
Sitting or camera charges are not subject to sales tax if they are separately stated and are reasonable in relation to the total charge.
A photographer selling tangible personal property such as cameras, lenses, film, frames, photo equipment, and supplies may purchase them for resale. Sales tax must be collected when these items are sold to customers.
When photofinishers develop and print pictures, they are producing a completed article of tangible personal property and must collect the tax on the total selling price. Photofinishers engaged in the processing of color film who mount such film in frames are engaged in the production of tangible personal property and must collect the tax on the total charge or selling price.
The materials which become an integral part of the finished product are not taxable to the photofinisher. Chemicals which are used in the process of photofinishing and which do not become a part of the finished product are subject to tax when purchased by the photofinisher.
Charges for developing movie films are subject to sales tax.
N.D. Admin Code 81-04.1-04-37
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-01