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Maine Publication for Photographers and Photofinishers Revised


Services

While photographers and photofinishers are subject to the sales and use tax when producing and selling tangible personal property, revisions made by the Maine Revenue Services indicate that they are subject to a service provider tax that applies to any sale of fabrication services. Fabrication services are production activities that transform tangible personal property provided by the customer into a different form, character, or composition. The revision states that if the customer takes delivery in Maine, sales tax must be charged. This rule also applies to digital products sent electronically. Also included were exemptions for purchases of machinery, equipment, and tangible personal property that are used in the production of tangible personal property for later sale or lease. (Sales and Use Tax Instructional Bulletin No. 3, Maine Revenue Services, July 28, 2008)

(10/09/2008)
(Archived)
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