S.C. Code Regs. 117-309.2 — Photographers, Photo Finishers, and Photo Copiers

Photographers operating photographic studios for the purpose of taking photographs and portraits
are primarily engaged in the business of selling tangible personal property to their customers and such
sales are taxable.
In cases where individuals deliver pictures to photographers or photographic studios for tinting or
coloring, the receipts from such tinting or coloring would not be subject to tax, since such a charge
would be the result of service rendered.
Where individuals deliver to what are commonly known as photo finishers, films for developing by
the latter, the charge made by photo finishers for actual developing of the films is compensation for a
service and does not represent receipts from the sale of tangible personal property. If, however, the
photo finisher supplies or sells to his customer, for whom he may be developing the film, printed
pictures, the charge for such prints or pictures would constitute a sale at retail, which would be taxable.
In such cases, if the photo finisher does not segregate the charge for developing of the films from the
charge for prints or pictures, the total amount of the charge to the customer would be taxable.
Photostatic copies produced and sold by a photostat producer to purchasers for use, and not for
purpose of resale, constitute sales of tangible personal property at retail and are taxable.