Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-33 - Photographers
Universal Citation: OH Admin Code 5703-9-33
Current through all regulations passed and filed through September 16, 2024
The production of still photographs or prints, motion pictures, the developing of negatives, or the mounting of transparencies in frames to create slides, for a consideration, are sales. Unless the sale is otherwise exempted by law, the entire charge is subject to the sales tax without any deduction on account of the cost of property sold, cost of materials used, labor or service cost, or any other expense.
Effective: 9/23/2017
Five Year
Review (FYR) Dates: 7/3/2017 and
09/23/2022
Promulgated
Under: 119
Statutory Authority: 5703.05
Rule Amplifies:
5739.02
Prior Effective Dates: 4-19-60;
9-28-76
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