Taxable Purchases

richard.kachelmeyer
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Taxable Purchases

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Items you use to operate your photography business are taxable, unless an exemption applies. Several services are also taxable. 

If you do not pay sales tax on a taxable purchase, then you owe use tax. See Use Tax for Businesses.

Taxable PurchasesExamples
General items
Photography equipment and supplies

Equipment and supplies are taxable if they are primarily used to produce images delivered electronically. Examples include:

  • Accessories and attachments to production equipment
  • Camera cards, batteries, and flashbulbs
  • Camera equipment
  • Editing equipment and software
  • Lighting equipment
  • Props
Taxable services

For more information see Taxable Services.

Travel expenses

Travel expenses are taxable, even if you bill them to the customer. You may not purchase travel services exempt for resale. Examples include:

  • Lodging
  • Meals and beverages
  • Transportation (airfare, vehicle rental, and motor vehicle fuel)