Minnesota Department of Revenue
Print version of logo
  • Individuals
    • Top Tasks
      • File an Income Tax Return
      • File for a Property Tax Refund
      • Where's My Refund?
      • Make a Payment
      • Find a Form
      • Find Free Tax Preparation Help
    • Audience
      • Homeowners and Renters
      • Military Service Members
      • Parents and Families
      • Residents and Residency
      • Senior Citizens
      • Tribal Members
    • Resources
      • Individual Income Tax
      • Property Tax Refund
      • Choosing a Tax Preparer
      • Education and Outreach
      • Taxpayer Rights
      • Collection Information
  • Businesses
    • Top Tasks
      • Log in to e-Services
      • Make a Payment
      • Register for a Tax ID Number
      • Calculate Sales Tax Rate
      • Find a Form
      • Starting a Business
    • Topics
      • New Business
      • Self-Employed
      • Sales and Use Tax
      • Withholding Tax
      • All Business Taxes and Fees
    • Resources
      • Business Tax Education
      • Minnesota Secretary of State
      • Tax Delinquency Lists
      • Taxpayer Rights
      • Collection Information
      • e-Services Information
  • Tax Professionals
    • Top Tasks
      • Log in to e-Services
      • Find a Form
      • Find Approved Software
      • Make a Payment
      • Register for a Tax ID Number
    • Topics
      • Individual Income Tax
      • Sales and Use Tax
      • Withholding Tax
      • All Taxes and Fees
      • Software Providers
    • Resources
      • Business Tax Education
      • Tax Preparer Sanction List
      • Taxpayer Rights
      • Collection Information
      • Tax Law Changes
  • Governments
    • Top Tasks
      • Find or Submit an eCRV
      • Create Property Tax Reports
      • Log in to Referring Agencies e-Services
      • Log in to Revenue Recapture e-Services
      • Make a Payment
    • Audience
      • Local Licensing Authorities
      • Property Tax Officials
      • Referring Agencies
      • Revenue Recapture Agencies
    • Resources
      • Minnesota Board of Assessors
      • Sales and Use Tax Education
      • Withholding Tax Education
      • Collection Information
  • Policy & Research
    • Tax Policy
      • Revenue Notices
        Policy statements that provide added interpretation, details, or information about Minnesota tax laws or rules.
      • Minnesota Administrative Rules
        Administrative rules adopted by the Department of Revenue to administer Minnesota tax laws.
      • Legislative Bulletins
        Annual summaries of Minnesota tax law changes enacted during each legislative session.
    • Tax Research
      • Revenue Analyses
        Research estimates of how state House and Senate bills could affect revenues and the Minnesota tax system.
      • Reports and Studies
      • Tax Statistics
      • Tax Rankings
      • Property Tax Data
  • Fraud
    • Report Fraud
      • Report Tax Evasion or Tax Fraud
      • Signs of Potential Tax Evasion or Tax Fraud
      • Report Frontline Worker Pay Fraud
    • Identity Theft
      • Identity Theft and Tax Refund Fraud
      • Fraud and Scam Alerts
  • Print Page Print Guide

Guide Menu

Back to Sales Tax Fact Sheets and Industry Guides
Photography Industry Guide
  • Photography
  • Sales
  • Photography Services
  • Taxable Sales
  • Nontaxable Sales
  • Taxable Purchases and Use Tax
  • Nontaxable Purchases
  • Filing Returns and Record-Keeping
  • Legal References and Resources
field_block:node:guide:title

Legal References and Resources

field_block:node:guide:body

The legal references and resources related to the photography industry are listed.

field_block:node:guide:field_paragraph
Minnesota Statutes [+]
  • 297A.61, subd. 7, Sales price
  • 297A.68, Business exemptions
    • subd. 2, Materials consumed in industrial production
    • subd. 10, Publications, publication materials
    • subd. 11, Advertising materials
    • subd. 30, Television commercials
Minnesota Rules [+]
  • 8130.0700, Producing, fabricating, printing, or processing of property furnished by the customer
  • 8130.8800, Commercial artist and photographers
  • 8130.9250, Advertising
Fact Sheets [+]
  • Advertising-Creative Promotional Services
  • Capital Equipment
  • Industrial Production
  • Isolated and Occasional Sales
  • Local Sales and Use Taxes
  • TV Commercials
  • Use Tax for Businesses
Industry Guides [+]
  • Video Production
  • About Us
  • Accessibility
  • Careers
  • Contact Us
  • Disaster Relief
  • Link Policy
  • Newsroom
  • Other Languages
  • Privacy and Security
  • Site Help
  • Tax Law Changes
  • Taxpayer Rights
  • Use of Information
  • Voter Registration

Connect With Us

  • Email
  • Facebook
  • Twitter
  • LinkedIn
  • YouTube

Get Email Updates

Get the latest tax updates

© 2023 Minnesota Department of Revenue

  • Equal Opportunity
  • State of Minnesota