Section 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 medi- cal related educational and charitable services or to a qualify- ing hospital are nontaxable under this Article. An example is image developing of x-ray film or photographs.

Historical Note

Section repealed; new Section made by final rulemaking at 11 A.A.R. 5493, effective February 6, 2006

(Supp. 05-4).