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Charging Sales Tax

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The sales price includes all charges necessary to create the taxable product. The entire amount billed to the customer is taxable, even if services are separately stated.

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Sales Price [+]

Examples of items and services included in sales price:

actors or narrators	lodging (including taxes paid)
animation charges	meals (including taxes paid)
consultation	production charges
copyright or licensing fee	stylists and makeup artists
delivery charges	travel time and expenses (including taxes paid)
editing charges	wages or salaries paid to assistants
equipment rental	wardrobe
filming fee

Local Sales Tax [+]

Some cities and counties have local sales and use taxes. If you are located in or make sales into an area with a local tax, you may owe local sales and use tax. For more information, see Local Sales and Use Taxes.

To determine the sales tax rate, use the location where the product is received by the customer, typically your business or a delivery address. You can use our Sales Tax Rate Map or Sales Tax Rate Calculator to help you determine the sales tax rate.

Note: The map and rate calculator do not include special local taxes.

For more information, see:

Example

Your studio and office is in Minneapolis. You film a wedding and reception in Duluth. You provide a proof to the couple on a flash drive at your studio, but deliver the finished video – or give electronic access – to the couple at their home in St Paul. You also send a video DVD to the bride’s mother in Wisconsin.

The flash drive you provided at your studio is taxed at the rate in effect for Minneapolis.
The finished video delivered to the couple’s home is taxed at the rate in effect for St. Paul.
If separately stated, no Minnesota tax applies to the mother’s DVD delivered out-of-state (Wisconsin).

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Charging Sales Tax