BUS-72 - Photographers

Photographers are subject to business tax under Classification 3. Although customers may purchase photographs or photographs on disc (tangible personal property) from the photographer upon completion of the contract, for business tax purposes, the photographer is primarily offering a service. This is reiterated by the SIC index which categorizes photographers under Major Code 72 (Personal Services).

Reference: Tenn. Code Ann. § 67-4-708(3).