Wyoming Issues Bulletin Outlining Taxability of Photography.

The State of Wyoming issued a bulletin in regards to the taxability of photography. This bulletin stated that the sales price paid for photographs, photo equipment and supplies, photography and photo developing, and printing are subject to sales tax. The basis for the taxation is that the process of photography creates a photograph, which is considered to be tangible personal property. The bulletin further stated that a photographer’s materials, labor, and service charges are considered to part of the sales price of the photographs produced for retail sale. In keeping with that theory, the State also indicated that materials and supplies consumed in the process of producing photographs intended for resale shall be exempt from sales tax as they are integral to creating the photographs, which will be sold taxable at retail. A more significant aspect of this bulletin is that the State of Wyoming stated that even photographs produced digitally would be considered tangible personal property and therefore subject to the rules outlined above. (Sales and Use Tax Bulletin #14, Wyoming Department of Revenue, January 20, 2005)

Posted on January 15, 2005