When it comes to sales tax, you need to ask yourself 3 questions. We will walk you through those questions below:

Question 1: Do I have a sales tax nexus in Iowa?

• What’s Nexus?

To determine if you have Nexus, please tell us if any of these scenarios apply to your situation.

Scenario 1:

Your business is located in Iowa AND you performed the shoot in Iowa AND the client lives in Iowa

Scenario 2:

You travel to Iowa to shoot AND the client lives in Iowa AND they receive their physical or digital goods in Iowa

Scenario 3:

Your business is located in Iowa AND you travel out of state to shoot AND the client lives in Iowa AND they receive their physical or digital goods in Iowa

<aside> 💡 NOTE: Sales tax is based on where the sale happens. So if the client receives their goods in Iowa, then you need to apply Iowa sales tax rules to the sale.

However, there are some states where traveling there just for a photoshoot could create a sales tax nexus. This will need to be researched further for each particular state to make sure that you won’t be required to register and collect sales tax in another state.

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• Yes, one of the above scenarios applies to my situation
• No, none of the above scenarios apply to my situation

<aside> ⚠️ Iowa business with an out-of-state client If your business is located in Iowa AND the shoot is in Iowa AND your client lives out of state AND you’re shipping their items to them out of state This falls under Economic Nexus By State rules (make sure to review)

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