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Last Updated: 12/31/2015

Sales of Photography

​Whether a photography product or service is taxable depends on how the final product is delivered to the customer – in a tangible (physical) form or electronically.

​Delivery Method

​Taxable or Not Taxable


​Tangible format


The seller must charge:

  • ​Minnesota general sales tax rate
  • Any applicable local taxes

​Electronic format

​Not taxable

The invoice must clearly show the items were delivered electronically.

Note: If the sale includes any products delivered in a tangible and an electronic format, then the entire amount billed to the customer is taxable.

Examples of tangible delivery include:

  • printed photos and proofs
  • negatives
  • compact discs (CDs)
  • flash drives

Examples of electronic delivery include:

  • images delivered by email
  • images that a customer downloads from a website
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