If you're heading toward a wedding, a few minutes of reading time here could save you and the bride- or groom-to-be a few bucks, or at least explain the possible sales tax implications for your wedding photography or videography (the same rules apply to both).
Generally, the sales tax applies to any sale at retail by any vendor of tangible personal property, so it is clear that a conventional wedding album or a DVD of wedding photos generates a sales tax.
But assembling photos in an album or DVD is no longer the sole method of delivering a photography product such as wedding pictures to a client, which makes a world of difference in sales tax. A wedding album or DVD is a product delivered to the purchaser in a tangible medium. You can put your hands on it, and so it is taxed as tangible personal property.
So how does this work in practice? Let's say you contract with a photographer to pay $3,500 for photography services on your wedding day, and also contract to pay $500 for a DVD of the photos. The $4,000 total is subject to sales tax because the photographer produced a tangible product which you are contractually obligated to purchase.Read more on this matter in the DOR posting here
http://revenue.blog.state.ma.us/blog/2011/09/a-snapshot-of-salesuse-tax-on-photography-services.html
No comments:
Post a Comment