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Sales

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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 Requirements
Tangible format Taxable

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.

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