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|
The seller must charge:
|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.