The taxability of photographer fees depends on the “real-object test.” This test determines the true object of a transaction. In the case of Bristol Workshops in Photography vs. Clark, it was found by the court that photographer’s fees were subject to sales and use tax as they were an important part of the production of the final product, photographs. Even though the photo fees were separately stated, they were a part of a taxable service. (Bristol Workshops in Photography, Ltd. v. Clark, Rhode Island District Court, Sixth Division, No. A.A. 00-126, May 15, 2003)