Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-05 - Sales and Use Tax Division
Chapter 1320-05-01 - State Sales and Use Tax Rules
Section 1320-05-01-.48 - PHOTOGRAPHS, PHOTOSTATS, BLUE PRINTS, ETC.

(1) Sales of photographs, portraits, prints from camera film, camera film, photostats, blue prints, frames, and other like items are subject to the sales and use tax when sold for use or consumption. Any sale of paper or other material which becomes a component of the photograph, or other prints, is a sale for resale, and not subject to the sales and use tax.

(2) Charges made for developing films and coloring or tinting pictures or photographs furnished by customers are service charges not subject to the sales and use tax when a separate charge for such services is billed to the customer.