Traveling OUT of Illinois: If your business is located in Illinois, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Illinois: If you are from another state and are traveling into Illinois to shoot, please follow the questions below to determine if you need to charge sales tax in Illinois.
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 Illinois and you are shooting in Illinois, you have nexus in Illinois.
If you are traveling from out of state to shoot in Illinois, you have nexus in Illinois. (See Traveling to Illinois to Shoot? section below for more information)
The following items address sales tax where everything is happening in Illinois. 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.
Illinois taxes sales of tangible personal property. The state does not consider electronically delivered photographs to be tangible personal property, so digital photos are not taxable.
This covers anything physical you can touch, such as physical prints, albums, etc.