Is photography subject to sales and use tax?

It depends. Photography services are services necessary to complete the sale of the resulting photographs.  Therefore, if the photographs are transferred by a tangible medium (e.g., printed photographs or a compact disc containing photographs), any charge for photographic services is taxable as part of the sale of the photographs. 

However, if the photographs are transferred without using a tangible medium (e.g., the photographs are downloaded to a computer via the internet), then the entire sales price, including any charge for the services, would not be subject to sales tax.  Additionally, if a customer does not purchase the resulting photographs, the photography services alone will not be taxable.

This article does not apply to photographs sold as final artwork, as defined by Tennessee sales tax law.  For more information on final artwork and advertising materials, see Ruling #12-33.

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