Florida Sales Tax Rules

12A-1.041 Photographers and Photo Finishers; Sales by Public Officials of Public Records

(1) Photographers are engaged in the sale of tangible personal property when developing or printing pictures for sale, or selling completed photographs or photostats or other tangible personal property. Such persons are required to collect and remit tax on the total amount charged to the customer for the sale of such tangible personal property.

(2) The charge for retouching, tinting, or coloring photographs is subject to tax.

(3) Chemicals used to clean tanks, equipment, and similar items are taxable. Chemicals which are not incorporated into and do not become a component of the finished product are taxable when purchased by photograph finishers for use in developing film and printing pictures for sale. Chemicals which are incorporated into and become a component of the finished product are exempt when purchased by photograph finishers for use in developing film and printing pictures for sale. Form DR-3, Chemicals Used by Photograph Finishers – Taxable, and Form DR-3A, Chemicals Used by Photograph Finishers – Exempt, are incorporated by reference in Rule 12A-1.097, F.A.C.

(4) Sitting fees charged by photographers are taxable as part of the sales price when the transaction is in conjunction with a sale of tangible personal property. The charge for sitting fees that are not in conjunction with the sale of tangible personal property is not subject to tax.

(5)(a) The fee prescribed by law, or the actual cost of duplication, for providing copies of public records by public officers or public employees under Chapter 119, F.S., is exempt from sales tax.

(b) Actual cost of duplication means:

1. The cost of the materials and supplies used to duplicate the record, but does not include the labor cost or overhead cost associated with such duplication; unless
2. The nature or volume of records is such as to require extensive personnel assistance or resources, in which case a special service charge, based on the additional cost incurred, may be added to the actual cost of duplication; however
3. The charge for copies of county maps or aerial photographs supplied by county constitutional officers may also include a reasonable charge for the labor and overhead associated with its duplication; and
4. The fee charged by custodians of public records for remote electronic means, granted under a contractual arrangement with a user, which fee shall include the direct and indirect costs of providing such access.

(c) The charge for copying documents and other papers which are not public records and which can be copied by a dealer engaged in such business represents the sale of tangible personal property and is taxable.

Cross Reference-Rule 12A-1.072, F.A.C.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 119.07, 212.02(14), (15), (16), 212.08(7)(v) FS. History– Revised 10-7-68, Amended 12-8-68, 1-17-71, Revised 6-16-72, Amended 12-11-74, 5-27-75, Formerly 12A-1.41, Amended 7-30-91, 8-10-92, 6-19-01, 8-1-02.