Traveling OUT of Georgia: If your business is located in Georgia, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Georgia: If you are from another state and are traveling into Georgia to shoot, please follow the questions below to find out if you need to charge sales tax in Georgia.
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 Georgia and you are shooting in Georgia, you have nexus in Georgia.
If you are traveling from out of state to shoot in Georgia, you have nexus in Georgia.
The following items address sales tax where everything is happening in Georgia. 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.
Georgia Senate Bill 56, signed on May 2, 2023, requires digital products, goods, services, and codes downloaded in Georgia to be subject to Georgia sales and use tax beginning January 1, 2024. More specifically, the tax will also apply to the retail sale of specified digital products and “other” digital goods and Georgia defines Digital Photographs as taxable under digital goods.
This covers anything physical you can touch, such as physical prints, albums, etc.