Kansas treats photographers as retailers of photographs, film “and other items purchased by their customers, including items produced to the special order of the customer.” They are required to collect and remit retailers’ sales tax on the total selling price for their photographs and/or services. Simply because a district court orders that a criminal deposition be videotaped, does not relieve the fact that it remains a retail sale and is still fully taxable as such. (Private Letter Ruling No. P-2003-044, Kansas Department of Revenue, October 14, 2003)