(35 ILCS 110/3-15) (from Ch. 120, par. 439.33-15)
Sec. 3-15.
Photoprocessing.
For purposes of the tax imposed on
photographs, negatives, and positives
by this Act, "photoprocessing" includes, but is not limited to,
developing films, positives, negatives, and transparencies,
and tinting,
coloring, making, and enlarging prints. Photoprocessing does not include
color separation, typesetting, and platemaking by photographic means
in the graphic arts industry and does not include any procedure, process, or
activity connected with the creation of the images on the film from which
the negatives, positives, or photographs are derived. The charge for
in-house photoprocessing may not be less than the photoprocessor's cost
price of materials. 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 50%
of the entire selling price unless the sale is made by a professional
photographer, in which case tax is imposed on 10% of the
entire selling price.
(Source: P.A. 91-51, eff. 6-30-99.)
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