Hourly and daily rates for wedding or commercial photography are not subject to sales tax if they are separately-stated from finished photos. Additionally, the portrait sitting fee, photographers’ consultative fee and photographic services up to the point of previews are not subject to sales tax. Charges involving labor for producing finished photographs are subject to regardless if they are separately-stated or not. (Letter Ruling No. LR3714, Missouri Department of Revenue, April 4, 2007, 202-688)