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Last Updated: 12/22/2015

Nontaxable Sales


Photography sales to certain types of customers and for certain uses are not taxable. You must charge sales tax unless the customer gives you a completed Form ST3, Certificate of Exemption. The customer must complete all of these required sections on the form:

  • Purchaser’s name and address
  • Purchaser’s identification number
  • Type of business
  • Reason for exemption
  • Signature

You must keep the Form ST3 in your records.

Reasons a customer may claim exemption include:

  • Exempt publications. Examples of exempt publications include newspapers, newspaper inserts, magazine subscriptions, and catalogs. The publications must be regularly issued to the general public at least four times per year.
  • Industrial production. Examples of using photos for industrial production include package design and product instructions.
  • Resale. Customer intends to resell the photographic products.

  • Sales to the federal government. A federal government customer may provide a purchase order, payment voucher, or work order instead of Form ST3.

  • Sales to qualified exempt organizations. This includes organizations exempt by statute and those granted sales tax exempt status by the Minnesota Department of Revenue.

Out of State Sales

Photography delivered to customers outside of Minnesota is not subject to Minnesota tax. No exemption certificate is required. You must maintain records that show the items were shipped to a customer outside of Minnesota. Tax may be due in the state where the photography was delivered.