Traveling OUT of Florida: If your business is located in Florida, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Florida: If you are from another state and are traveling into Florida to shoot, please follow the questions below to find out if you need to charge sales tax in Florida.
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 Florida and you are shooting in Florida, you have nexus in Florida.
If you are traveling from out of state to shoot in Florida, see the Traveling to Shoot in Florida section at the bottom of this page.
The following items address sales tax where everything is happening in Florida. 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.
Florida taxes sales of tangible personal property. Electronically delivered photos are not considered tangible personal property and are not taxable.
This covers anything physical you can touch, such as physical prints, albums, etc.