In a Question and Answer discussion published by the Kansas Office of Policy and Research, the state discussed the sales and use tax treatment of photographers and photofinishers. It was stated that these types of taxpayers are treated as retailers and must collect sales tax on the selling price of their goods. They may not take deductions from sales tax for separately stated charges such as sitting fees or other expenses. Photographers may claim exemptions when purchasing chemicals, film, paper and other materials that become “a component part of the photographs being sold.” Photographers and photofinishers may take an exemption when purchasing developing or printing services from a third party. Photographers and photofinishers that operate retail stores and sell goods to consumers may purchase for resale such goods sold to consumers. If resold to customers, items such as photo albums, picture frames and cameras will fit this exemption. No Kansas sales tax is due when the photographer or photofinisher delivers the products to a buyer or the buyer’s agent in another state. (Kansas Department of Revenue, Questions and Answers, March 16, 2005)