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How do I calculate sales tax on photoprocessing services?

When a service person only provides photoprocessing service on a transaction (e.g., sales made by drug stores and drop-off photo labs), the service person is to collect sales tax on 100% of the selling price of the service.

When a service person provides photoprocessing service in conjunction with other services and separately states the charges for photoprocessing, the service person is to collect sales tax on 10% of the separately stated selling price for the photoprocessing portion of a bill (e.g., the charge for pictures, slides, negatives, or motion pictures other than motion pictures for commercial exhibition).

In transactions in which products of photoprocessing are sold in conjunction with other services, if a charge for the photoprocessing component is not separately stated, tax is imposed on:

  • 10% of the total bill or the cost price of materials, whichever is greater, when a professional photographer provides the service; or
  • 50% of the total bill when a professional photographer does not provide the service.

86 Ill. Admin. Code Section 130.2000.


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