On what amount of photo processing service is tax due?

When only the photo processing service is provided (e.g., sales made by drug stores and drop-off photo labs), tax is due on 100 percent of the selling price.

When photo processing is sold in conjunction with other services and charges for photo processing are stated separately, tax is due on 100 percent of the separately stated selling price for the photo-processing portion of a bill (e.g., the charge for pictures, slides, negatives, or motion pictures other than motion pictures for commercial exhibition).

When photo processing is sold in conjunction with other services and charges for photo processing are not stated separately, tax is due on:

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

See Illinois Administrative Code, Section 130.2000.

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