Nontaxable Sales

Exemptions

Photography sales to certain types of customers and for certain uses are not taxable. 

You must charge sales tax on otherwise taxable sales of photography services unless the customer gives you a completed Form ST3, Certificate of Exemption.

Exempt Publications

Photography is exempt if it is used in publications that are regularly issued to the general public at least four times a year. The customer must give you a completed Form ST3, Certificate of Exemption.

Examples include:

• Annual reports (if quarterly reports are issued)
• Bulletins 
• Catalogs
• Circulars 
• Flyers 
• Magazines 
• Newsletters 
• Newspapers 
• Newspaper inserts 

TV Commercials

Photography used in the production of a TV commercial is exempt. The exemption includes rentals of cameras and other equipment used in pre-production or production. Purchases of equipment are taxable. 

A producer must give a completed Form ST3, Certificate of Exemption, to purchase photography or rent equipment exempt from tax. See TV Commercials. 

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.