Charges for developing film and coloring or tinting pictures or photographs that customers furnish are not taxable for sales and use tax when a photographer bills the customer separately for these services. When photographers use chemicals, paints, colors, etc., in rendering these services, they must pay sales or use tax on the chemicals, paints, colors, etc.
Reference: Tenn. Comp. R. & Regs. 1320-05-01.48.