How did the 1979 memorandum classify Kodak photographic chemicals for resale by photofinishers, studios, and color separators?

Plain-English summary

The memorandum proposed revising Annotation 420.0590 with a two-column, product-by-product list of Kodak photographic chemicals that could or could not be bought for resale. Its stated scope included photofinishers and photographic studios using negative/positive or reverse processing. It also covered color separators that did not transfer title to negatives before using them to produce prints.

The memo created a narrower exception for a color separator that did transfer title to the negatives before producing prints. In that situation, ten listed developer, hardener, stabilizer, and replenisher products that otherwise appeared in the non-resale column could be bought for resale.

Because the source is a long historical product table and its heading calls the document a suggested revision, the original text below should be consulted for the exact chemical and process classification. The memorandum itself does not record whether the proposed revision was formally adopted.

Chemicals covered by the title-transfer exception

1. Kodak Liquid Developer Process C 22
2. Kodak Liquid Developer Replenisher C 22
3. Kodak Hardener C 22
4. Kodak Hardener and Replenisher C 22
5. Kodak Internegative Replenisher
6. Kodak Flexicolor Developer
7. Kodak Flexicolor Developer Replenisher
8. Kodak Flexicolor Stabilizer and Replenisher
9. Kodak Vericolor Hardener and Replenisher
10. Kodak Vericolor Developer Replenisher

Live annotation and source posture

The current live annotation reproduces the introductory scope, ten-product title-transfer exception, two-column product table and August 29, 1979 date. Its six process groups cover black-and-white film and prints; Ektachrome films; Ektachrome paper; Kodacolor, Ektacolor and Vericolor negatives; Ektacolor paper; and Kodachrome films. The live table is therefore evidence that CDTFA currently publishes the proposed classifications as Annotation 420.0590, but neither it nor the PDF supplies a separate formal-adoption record.

The source defines critical scope conditions. Its ordinary table applies to photofinishers and studios using negative/positive or reverse processing, and to color separators that do not pass title to negatives before using them to produce positives. Only the named ten products receive the alternate treatment when a color separator passes title before making prints. The memorandum does not say that every product of the same generic chemical class receives the listed result.

The supporting PDF supplies no copy, date, author or transmission record for the new Material from Kodak; statute, regulation, ruling or case; formula, constituent or incorporation analysis; product specification or revision history; photo finisher, studio, separator or customer identity; title agreement or transfer time; negative, positive or print; purchase invoice; resale certificate; audit; assessment; petition; refund; adoption order; amendment history; withdrawal notice; or applied outcome. The table gives classifications but not the chemical-by-chemical reasoning that produced them.

CDTFA's Annotated Legal Opinions collection says source materials are summarized as annotations and that statutory law controls whenever a statute and annotation conflict. The official nine-page PDF has a clean native text layer; its only raster object is a tiny page-eight graphic, not scanned text, so no OCR was required. Both fresh direct PDF downloads and both live-page downloads were byte-identical, duplicate default PDF text extractions matched, and the original-text section remains byte-identical to its committed version and the fresh extraction after removal of only the extractor's terminal newline and form feed.

What this means for you

Match the exact historical product, process group, operator role and title-transfer timing before reading either column. A generic term such as developer, fixer, or stabilizer is not enough: different named products and uses appear in different columns, and the ten-product exception is limited to the stated color-separator facts.

Common questions

Q: Was this a ruling on one identified taxpayer's purchases?

A: No. It was an internal suggested revision presenting a general Kodak product list.

Q: Did the memorandum explain why each chemical belonged in its column?

A: No. It referred to new Kodak material but supplied no product-specific analysis or authority.

Q: When did the ten-product exception apply?

A: When a color separator passed title to negatives to customers before using those negatives to produce positives or prints.

Q: Does the current live page contain the table?

A: Yes. It reproduces the classifications and date, but no separate adoption order is linked or included.

Q: Should a current product with a similar name receive the same treatment?

A: This source does not establish that. Current composition, product version, process, transfer facts and law need separate verification.

Citations and references

• Unidentified new Kodak material — stated basis for the suggested revision but absent
• Six process-group tables and ten-product color-separator exception — reproduced in the source and current live annotation
• Legal authority, formulas, product records, title agreements, transactions, adoption history and outcomes — absent

Verbatim support

From the official August 29, 1979 internal memorandum:

Subject: Suggested Revision of Annotation 420.0590 to Include New Material from Kodak

Following is a list of Kodak photographic chemicals, classified according to whether or not they may properly be purchased for resale.

The list is also applicable to color separators who do not pass title to negatives to their customers prior to using the negatives to produce positives (prints).

The following ten chemicals, which are classified in the list as not properly purchased for resale, may be properly purchased for resale by a color separator who passes title to negatives to his customers prior to using the negative to produce positives (prints):

Source

• Annotated Legal Opinions collection: CDTFA Annotated Legal Opinions
• Live annotation: Annotation 420.0590
• Original supporting opinion: 420.0590 PDF

Original ruling text

.
. State of California

420.0590
Board of Equalization

Memorandum
to

Mr. Donald J. Hennessy

From : Philip

Date

August 29, 1979

R. Dougherty

Subject: Suggested

Revision of Annotation 420.0590 to Include New
Material from Kodak

420.0590 Photographic Chemicals. Following is a list of Kodak
photographic chemicals, classified according to whether or not they
may properly be purchased for resale. The list is applicable to
photofinishers or photographic studios processing film by the
negative/positive process or reverse processing. The list is also
applicable to color separators who do not pass title to negatives
to their customers prior to using the negatives to produce positives
(prints). In the left-hand column of the list, the suffix "chrome" is
applied to reversal materials, and the suffix "color" to nonreversal materials. The following ten chemicals, which are
classified in the list as not properly purchased for resale, may be
properly purchased for resale by a color separator who passes title
to negatives to his customers prior to using the negative to
produce positives (prints):
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Kodak Liquid Developer Process C 22
Kodak Liquid Developer Replenisher C 22
Kodak Hardener C 22
Kodak Hardener and Replenisher C 22
Kodak Internegative Replenisher
Kodak Flexicolor Developer
Kodak Flexicolor Developer Replenisher
Kodak Flexicolor Stabilizer and Replenisher
Kodak Vericolor Hardener and Replenisher
Kodak Vericolor Developer Replenisher

-2-

Mr. Donald J. Hennessy

May Be Purchased for

Resale

May Not Be Purchased for
Resale

1. BLACK/WHITE FILM AND PRINTS

Toners:
Replenishers:

Developers and Developer

Kodak Blue Toner
Kodak Brown Toner
Kodak Poly-Toner
Kodak Rapid Selenium Toner
Kodak Sepia Toner

Kodak D-ll Developer
Kodak D-19 Developer
Kodak DK-60a Developer Kodak
0-76, D-76R Developer Kodak
Microdol-X Developer
Kodak Durafine Developer Replenisher
Kodak Dektol Developer
Kodak Ektaflo Developer
Kodak Duomat Developer Replenisher
Kodak Flomatic Developer Replenisher
Kodak Hi-Matic Developer Repleni 'her
Kodak Versamat, Type A Developer
Replenisher
Kodak Versamat, Type B Developer
Replenisher
Kodak Versamat, Type C Developer
Replenisher
Kodak Versaflo Developer Replenisher
Kodalith Developer

Hardeners:
Kodak Acid Hardener
Kodak Liquid Hardener

Intensifiers:
Kodak Chromium Intensifier

Processing Aids:
Kodak Print Flattening Solution

Developer Starters:
Kodak Developer Starting Solution
Kodak Versaflo Developer Starting
Solution
Kodak Versamat Developer Starting
Solutions

Stop Baths:
Kodak Flomatic Stop Bath
Kodak Hi-Matic Stop Bath
Kodak Indicator Stop Bath

Fixers:
Kodak Ektaflo Fixer
Kodak Photo-Fix
Kodak Rapid Fixer
Kodak Flomatic Fixer
Kodak Hi-Matic Fixer
Kodak Versamat Fixer

-3-

Mr. Donald J. Hennessy

May Not Be Purchased for
Resale

May Be Purchased for
Resale

1. BLACK/WHITE FILM AND PRINTS cont.

Reducers:
Kodak Farmer's Reducer

Processing Aids:
Kodak Developer System Cleaner
Kodak Fixer System Cleaner
Kodak Hypo Clearing Agent Kodak
Photo-Flo Solution

2. EKTACHROME FILMS

Hardeners and Replenishers:

First Developers and Replenishers:

Kodak Ektachrome Movie Pre hardener
Replenisher A
Kodak Ektachrome Movie prehardener
Replenisher B
Kodak Ektachrome Film Hardener,
Process E-3
Kodak prehardener and Replenisher,
Process E-4
Kodak Prehardener, Process E-4

Kodak Ektachrome 40 Movie First
Developer Replenisher A
Kodak Ektachrome 40 Movie First
Developer Replenisher B
Kodak Ektachrome 160 Movie First
Developer Replenisher A
Kodak Ektachrome 160 Movie First
Developer Replenisher B
Kodak First Developer, Process E-4
and E-6
Kodak First Developer Replenisher,
Processes E-4, E-6, and E-6AR
Kodak Ektachrome Film First Developer,
Process E-3
Kodak Ektachrome Film First Developer
Replenisher, Process E-3
Kodak Color Developer Replenisher,
Process E-6AR, Part A

Color Developer and Replenishers:
Kodak Ektachrome Movie Color
Developer Replenisher A Kodak
Ektachrome Film Color
Developer, Process E-3 Kodak
Ektachrome Film Color
Developer Replenisher,
Process E-3
Kodak Color Developer, Processes
E-3, E-4, & E-6
Kodak Color Developer Replenisher,
Processes E-3, E-4, E-6, E-6ARPart B

Neutralizers and Replenishers:
Kodak Neutralizer, Process E-4
Kodak Ektachrome Movie Neutralizer
and Replenisher
Kodak Neutralizer and Replenisher,
Process E-4

420.0590

Mr. Donald J. Hennessy

-4-

Stabilizers and Replenishers:

Stop Baths and Replenishers:

Kodak Ektachrome Movie Stabilizer
and Replenisher
Kodak Stabilizer, Processes E-3,
E-4, and E-6
Kodak Stabilizer and Replenisher,
Processes E-3, E-4, E-6, and E6AR

Kodak Stop Bath, Process E-4
Kodak Ektachrome Movie stop Bath
and Replenisher
Kodak Stop Bath and Replenisher,
Process E-4

Bleaches and RepZenishers:
Kodak Bleach, Processes E-4 & E-6
Kodak Bleach Replenisher, Processes
E-3, E-4, E-6, & E-6AR
Kodak Ektachrome Movie Bleach and
Replenisher
Kodak Ektachrome Film Bleach and
Replenisher, Process E-3
Kodak Bleach and Replenisher,
Process E-4

Fixers and Replenishers:
Kodak Ektachrome Movie Fixer and
Replenisher
Kodak Fixer, Processes E-4 & E-6
Kodak Fixer & Replenisher,
Processes E-3, E-4, E-6 & E-6AR
Kodak Color Film Liquid Fixer and
Replenisher

Clearing Baths and Replenishers:
Kodak Reversal Bath, Process E-6
Kodak Reversal Bath and Replenisher,
Processes E-6 & E-6AR
Kodak Ektachrome Film Clearing Bath
and Replenisher, Process E-3

Starters:
Kodak Bleach Starter, Process E-6
Kodak Ektachrome Movie prehardener
Starter
Kodak Ektachrome Movie First
Developer Starter
Kodak First Developer Starter,
Process E-6
Kodak Ektachrome Movie Color
Developer Starter
Kodak Color Developer Starter,
Process E-6

-5-

Mr. Donald J. Hennessy

Miscellaneous:
Kodak Defoamer, Process E-6
Kodak Conditioner, Process E-6
Kodak Conditioner and Replenisher,
Processes E-6 & E-6AR Kodak
Ektachrome Movie Color
Developer Replenisher B

3. Extachrome Paper

Color Developers & Replenishers:

First Developers & Replenishers:

Kodak Color Developer; Ektaprint
R, R-500
Kodak Color Developer Replenisher;
Ektaprint Rand R-5, R-IOO
Kodak Color Developer Replenisher

Kodak First Developer; Ektaprint
R, R-500
Kodak First Developer Replenisher;
Ektaprint,R, R-5, R-IOO

Hardeners & Replenishers:

Stop Baths & Replenishers:

Kodak Ektaprint R Hardener Stop
Bath
Kodak Ektaprint Formalin Fixer
and Replenisher

Kodak Ektaprint R First stop Bath
Kodak Ektaprint R-500 Stop Bath
Kodak Ektaprint R-5, R-IOO Stop
Bath and Replenisher

Stabilizers & Replenishers:

Bleach & Replenishers:

Kodak Ektaprint R-500 Stabilizer
Kodak Stabilizer and Replenisher;
Ektaprint R, S R-5, R-IOO

Kodak Ektaprint R-3 Bleach
Kodak Ektaprint R-500 Bleach-Fix
Kodak Ektaprint R-5 Bleach-Fix
and Replenisher
Kodak Ektaprint R-5 Bleach-Fix
Regenerator (and R-lOO)
Kodak Ektaprint Bleach-Fix Defoamer
Kodak Ektaprint Bleach-Fix and
Replenisher R-IOO

Starters:
Kodak Ektaprint R-5 and R-IOO First
Developer Starter
Kodak Ektaprint R-5 and R-IOO Color
Developer Starter
Kodak Ektaprint Bleach-Fix
Regenerator Starter

-6-

Mr. Donald J. Hennessy
I

May Be Purchased for
Resale
4.

May Not Be Purchased for
Resale

KODACOLOR, EKTACOLOR AND VERICOLOR NEGATIVES
(Processes C-22, C-4l, and Flexicolor AR)

Developers and
Replenishers:
Kodak Liquid Developer, Process C-22
Kodak Liquid Developer Replenisher,
Process C-22
Kodak Ektacolor Print Film Additive
Kodak Flexicolor Developer
Kodak Flexicolor Developer Replenisher
Kodak Flexicolor Developer Replenisher
Parts B & C
Kodak Flexicolor AR Developer
Replenisher C
Kodak Vericolor Developer Replenisher
Kodak Internegative Replenisher
Kodak Internegative Starting Solution
Kodak Internegative Starting Solution
Kodak Flexicolor Developer Replenisher,
Part A
Kodak Flexicolor AR Developer
Replenisher, A & B

Hardeners and Replenishers:
Kodak Hardener, Process C-22
Kodak Hardener and Replenisher,
Process C-22
Kodak Vericolor Hardener and
Replenisher

Stabilizers :
Kodak Flexicolor Stabilizer and
Replenisher
Kodak Ektacolor Print Film Stabilizer
and Replenisher
Kodak Flexicolor & Flexicolor AR
Stabilizer & Replenisher
Kodak Stabilizer and Replenisher,
Process C-4lV

Mr. Donald J. Hennessy

May Be Purchased for
Resale
4.

-7-

May Not Be Purchased for
Resale

KODACOLOR, EKTACOLOR AND VERI COLOR NEGATIVES cont.
(Processes C-22, C-4l, and Flexicolor AR)

Filtering Agent:
Kodak Vericolor Filtering
Agent

Neutralizers:
Kodak Vericolor Neutralizer and
Replenisher

Stop Baths and Replenishers:
Kodak Stop Bath, Process C-22
Kodak Stop Bath and Replenisher,
Process C-22

Beach & Replenishers:
Kodak Bleach, Process C-22 &
Flexicolor
Kodak Bleach Replenisher,
Process C-22, Flexicolor &
Vericolor
Kodak Flexicolor AR Bleach
Replenisher A & B
Kodak Bleach Regenerator, Process
C-22, Flexicolor & Vericolor Kodak
Bleach Test Reagent

Fixers & Replenishers:
Kodak Fixer, Process C-22
Kodak Fixer & Replenisher, Color
Film Liquid, Flexicolor &
Flexicolor AR
Kodak Vericolor Stop-Fix and
Replenisher
Kodak Hardener and Replenisher,
Process C-4lV

Starters:
Kodak Bleach Starter
Kodak Developer Starter, Flexicolor
& Vericolor

-8-

Mr. Donald J. Hennessy

May Be Purchased for
Resale

May Not Be Purchased for Resale
EKTACOLOR PAPER

5
.
Developers & Replenishers:

Developers & Replenishers:

Kodak Developer, Ektaprint 2,
3 & 300
Kodak Developer Replenisher;
Ektaprint 2 & 3
Kodak Developer Replenisher
Part Ci Ektaprint 2, 3,
& 3HC
Kodak Ektaprint 3000 Developer
Replenisher, Part C

Kodak Developer Replenisher Part B,
Ektaprint 3000
Developer Starter, Ektaprint 2 & 3HC
Ektapring Developer Replenisher Parts
A, B, 0, Ektaprint 2 & 3 Ektaprint 3HC
Developer Replenisher Parts A & B
Ektaprint 3000 Developer Replenisher,
Parts A, B, D
Developer Replenisher Additive

Bleach & Replenishers:
Stabilizers:

Kodak Bleach-Fix and Replenisher,
Ektaprint 2, 3 & 3HC
Kodak Bleach-Fix Regenerator,
Ektaprint 2, 3, 3000 & 3HC
Kodak Ektaprint Bleach-Fix
Regenerator Starter
Kodak Ektaprint Bleach-Fix Defoamer

Kcdak Stabilizer and
Replenisher, Ektaprint
2, 3 & 3000

-

6.
Color Developing Agents:
Kodak Color Developing Agent,
CD-l
Kodak Color Developing Agent,
CD-2
Kodak Color Developing Agent,
CD-3
Kodak Color Developing Agent,
CD-4
Kodak Color Developing Agent,
CD-6

Miscel1aneous-Kodachrome
Films:
Kodak

Color
Movie
Film
Lubricant
Kodak
Hardening
Agent, HA-2 Kodak Potassium
Iodide

KODACHROME FILMS

Rem Jet Removal Solution:
Kodak Anti-Calcium, No. 4
Sodium Carbonate, Anhydrous
Sodium Sulfate, Anhydrous

First Developer:
Kodak Anti-Calcium, No. 4
Sodium Sulfite, Anhydrous
Sodium Carbonate, Anhydrous
Hydroquinone

Cyan Developer:
Kodak Anti-Calcium, No. 4
Sodium Sulfite, Anhydrous
Kodak Anti-Fog, No. 2
Sodium Hydroxide
Kodak Balancing Developing Agent, BD-8

-9-

Mr. Donald J. Hennessy
May Be Purchased for Resale

May Not Be purchased for Resale

Yellow Developer:
Kodak Anti-Calcium, No. 4
Sodium Sulfite, Anhydrous
Kodak Anti-Fog, No.2
Sodium Sulfate, Anhydrous
Sodium Hydroxide
Kodak Balancing Developing Agent, BD-a~
Magenta Developer:
Kodak Anti-Calcium, No. 4
Sodium Sulfite, Anhydrous
Sodium Sulfate, Anhydrous
Sodium Hydroxide
Kodak Silver Halide Solvent,
HS-104
Kodak Reversal Agent, RA-l
Sodium Carbonate, Anhydrous
Kodak Citrazinic Acid
Bleach:
Sodium Ferrocyanide lOH20
Potassium Persulfate

PRD : ba

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