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Are pictures taken by and printed by photographers taxable?

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Are pictures taken by and printed by photographers taxable?

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All of a photographer’s activities are taxable under the retail classification. “Photographer” means a person who engages in the business of photography. “Photography” means the operation of taking, developing, processing, or printing pictures, prints, or images on or from film, video, or other similar media. Gross receipts derived from the sales of photography by a photographer are taxable under the retail classification.

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