Was a photographer's charge taxable for photographing a newspaper page paste-up used to make a printing plate?

Plain-English summary

A newspaper assembled a page paste-up containing photographs and typography, gave it to a photographer, and received both the original paste-up and a photograph. The newspaper used the photograph to make a plate for printing the page.

California treated the photographer as selling the photograph to the newspaper at retail.

The photograph was tangible personal property sold to a consumer, so the photographer's charge was taxable.

Common questions

Did returning the newspaper's original paste-up make the transaction nontaxable?

No. The taxable item was the new photograph sold by the photographer.

Did the photograph's use in newspaper production change the stated result?

No. The letter still treated the newspaper as the consumer of the photograph.

Citations and references

• California Sales and Use Tax Law retail-sale principles applied in the letter

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/430-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/430-0400.pdf

Original ruling text

STATE OF CALIFORNIA

430.0400

STATE BOARD OF EQUALIZATION
March 8, 1967

Gentlemen:

This will confirm our telephone conversation of March 7. You asked whether tax applies to the following transaction: You make a paste-up including photographs and typography of a page of the "C" newspaper. The paste-up is then delivered to a photographer who photographs it. The pasteup and photograph are then returned to you. Under these circumstances, we think the photographer is selling a photograph. The sale/is a sale of tangible personal property to a consumer and tax applies to the charge made by the photographer. If you have any further questions, please feel free to call on us. Very truly yours,

John H. Murray
Associate Tax Counsel
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