Business Licensing Database
PHOTOFINISHER

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CAMERA	FILM	FILM DEVELOPING	PHOTOFINISHER
PHOTOGRAPHER

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State

Colorado Department of Revenue 1375 Sherman St Denver , CO   80261 (303)238-7378

Photographers and photofinishers are usually engaged in selling services and taxable tangible personal property. Prints are taxable. Purchases of materials that become ingredients of finished pictures such as mounts, frames and sensitized paper are not taxable because they're going to be resold and sales tax will be collected from the customer at that point. Film development (providing negatives only): Considered a non-taxable service. When individuals deliver their own pictures to photographers for developing, tinting or coloring, that is considered a non-taxable service. Hourly charge for photographing is labor and not taxable but the resulting prints are taxable. See FYI Sales 52 - Special Regulation: Service Enterprises. Link:  http://www.revenue.state.co.us/fyi/html/sales52.html

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NOTE:  If applicable, see HAZARDOUS MATERIALS/WASTE

page last updated 8/4/03

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

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