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QUESTION DETAIL
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I have a photography business that is based in New Jersey. I have a few clients in New York City. I'm wondering how exactly should I be charging sales tax?
ANSWER
The BIDaWIZ Team's Answer:
Given that you're selling your services in New York, your photography business may be subject to sales tax. Having said that, the sales tax rules depend largely on the nature of the services that you're offering to your clients in New York. Specifically, only the tangible property such as the hard copy photographs would be subject to sales tax.
The labor is considered a service and exempt from sales tax in New York. If you're sending digital copies over the internet, that is also exempt. However, if you provide a tangible digital copy via CD ROM or a flash drive, that would be subject to sales tax.
References: New York State sales tax publication 750 and TSB-A-09(56)S
