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.