R15-5-1112. Sale of Image Developing

A. Gross income or gross proceeds derived from a sale of image developing in which the image developing is not part of a sale of photography are subject to tax under this Article. B. Gross income or gross proceeds derived from a sale of image developing to a business that resells the image developing are nontaxable under this Article. C. Gross income or gross proceeds derived from a sale of image developing either to a qualifying health care organization that uses the image developing solely to provide health and medical related educational and charitable services or to a qualifying hospital are nontaxable under this Article. An example is image developing of x-ray film or photographs.