According to the information presented in your letter, you render a professional engineering service whereby you reconstruct motor vehicle accidents as an expert witness for attorneys, state and local police departments and insurance companies. X Company furnishes photographs and prints of the accident scenes to their clients as part of the engineering service to reconstruct motor vehicle accidents.
The total gross receipts for the reconstruction of motor vehicle accidents by licensed professional engineers, inclusive of separately-stated fees for the photographs and prints of the accident scene, are not subject to sales and use tax. The engineer is the final consumer of all materials and supplies, e.g., film, photographs, prints and development costs, used in performing his services and must pay sales or use tax on said purchases.
October 30, 1989