Photography Services

Altering Services

The labor charge to alter a customer’s photo into a new or changed product is taxable.

Examples include:

• Red eye reduction
• Resizing
• Retouching
• Tinting

Printing Services

Printing services are taxable.

Examples include:

• Holiday greeting cards
• Memorabilia with the photo
• Original or duplicate photos
• Posters

Restoration Services 

The labor charge to restore a photograph to its original condition is not taxable. This does not include creating a replacement of the original photograph.