On what amount of photo processing service is tax due?
- When only the photo processing service is provided (e.g., sales made by drug stores and drop-off photo labs), tax is due on 100 percent of the selling price.
- When photo processing is sold in conjunction with other services, tax is due 100 percent of the separately stated selling price for the photo-processing portion of a bill (e.g., the charge for pictures, slides, negatives, or motion pictures other than motion pictures for commercial exhibition).
- When photo processing is sold in conjunction with other services and charges for photo processing are not stated separately, tax is due on
— 10 percent of the total bill or the cost price of materials, whichever is greater, when a professional photographer provides the service.
— 50 percent of the total bill when a professional photographer does not provide the service.
See Illinois Administrative Code, Section 130.2000.
