(35 ILCS 120/2-15)
(from Ch. 120, par. 441-15)
For purposes of the tax imposed on
photographs, negatives, and positives by this Act, "photoprocessing"
includes, but is not limited to, developing films, positives, negatives,
and transparencies, and tinting, coloring, making, and enlarging prints.
Photoprocessing does not include color separation, typesetting, and
platemaking by photographic means in the graphic arts industry and does not
include any procedure, process, or activity connected with the creation of
the images on the film from which the negatives, positives, or photographs
are derived. The charge for in-house photoprocessing may not be less than
the photoprocessor's cost price of materials. In transactions in which
products of photoprocessing are sold in conjunction with other services, if
a charge for the photoprocessing component is not separately stated, tax is
imposed on 50% of the entire selling price unless the sale is made by a
professional photographer, in which case tax is imposed on 10% of the
entire selling price.
(Source: P.A. 91-51, eff. 6-30-99.)