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Photography Business
USA State Sales Tax when delivering your service
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<blockquote data-quote="Don Kuykendall_RIP" data-source="post: 575203" data-attributes="member: 6277"><p>In Colorado</p><p></p><p><span style="color: #000000">[FONT=&quot]<span style="color: #333333">[FONT=&quot]If you are a photographer hired to take photos at an event, the "real object sought" by the customer is the service of taking photographs, even though you later remit to the customer, as part of the service, hard copy photographs which are clearly tangible personal property. Therefore, there is no sales tax related to this transaction. However, if you charge separately for the prints resulting from your photography services, then the sale of the prints themselves are subject to sales tax in Colorado. </span></span></p><p><span style="color: #000000"><span style="color: #333333"></span></span></p><p><span style="color: #000000"><span style="color: #333333">[/FONT]</span></span></p><p><span style="color: #000000"><a href="https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=3822" target="_blank">https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=3822</a></span></p><p><span style="color: #000000">SR-34.5 PHOTOGRAPHERSA photographer is performing a service subject to provisions of the Service Enterprises in the SpecialRegulations. If this services is specifically bargained for without regard to the tangible personal propertyinvolved, and if the value of the service is greater than the property transferred, no tax is collected fromthe purchaser but the photographer must pay tax on purchases of materials used to perform this service.Because the photographer is providing a service and not manufacturing photographs all equipment andcameras used by the photographer are subject to sales tax upon their purchase.[/FONT]</span></p></blockquote><p></p>
[QUOTE="Don Kuykendall_RIP, post: 575203, member: 6277"] In Colorado [COLOR=#000000][FONT="][COLOR=#333333][FONT="]If you are a photographer hired to take photos at an event, the "real object sought" by the customer is the service of taking photographs, even though you later remit to the customer, as part of the service, hard copy photographs which are clearly tangible personal property. Therefore, there is no sales tax related to this transaction. However, if you charge separately for the prints resulting from your photography services, then the sale of the prints themselves are subject to sales tax in Colorado. [/FONT][/COLOR] [url]https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=3822[/url] SR-34.5 PHOTOGRAPHERSA photographer is performing a service subject to provisions of the Service Enterprises in the SpecialRegulations. If this services is specifically bargained for without regard to the tangible personal propertyinvolved, and if the value of the service is greater than the property transferred, no tax is collected fromthe purchaser but the photographer must pay tax on purchases of materials used to perform this service.Because the photographer is providing a service and not manufacturing photographs all equipment andcameras used by the photographer are subject to sales tax upon their purchase.[/FONT][/COLOR] [/QUOTE]
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USA State Sales Tax when delivering your service
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