Traveling OUT of Connecticut: If your business is located in Connecticut, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Connecticut: If you are from another state and are traveling into Connecticut to shoot, please follow the questions below to find out if you need to charge sales tax in Connecticut.
When it comes to sales tax, you need to ask yourself three questions. We will walk you through those questions below:
If your business is located in Connecticut and you are shooting in Connecticut, you have nexus in Connecticut.
If you are traveling from out of state to shoot in Connecticut, you have nexus in Connecticut.
The following items address sales tax where everything is happening in Connecticut. If you have an out-of-state client, see the orange section below that talks about out-of-state clients.
This specifically refers to digital photos transferred digitally over the internet. Please note any digital images transferred via physical devices like USB drives, CDs, etc., are taxed as physical goods, and all physical goods are taxable.
Connecticut taxes tangible personal property unless the state says the property is exempt. Tangible personal property includes digital goods. Digital goods include electronically accessed or transferred audio works, visual works, audio-visual works, reading materials, or ring tones.
This covers anything physical you can touch, such as physical prints, albums, etc.