Sales

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.

If the sale includes any products delivered in a tangible and an electronic format, then the entire amount billed to the customer is taxable.

Tangible delivery examples:

• Compact discs (CDs)
• Flash drives
• Printed photos and proofs
• Negatives

Electronic delivery examples:

• Images delivered by email
• Images that a customer downloads from a website