Traveling OUT of Maryland: If your business is located in Maryland, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Maryland: If you are from another state and are traveling into Maryland to shoot, please follow the questions below to find out if you need to charge sales tax in Maryland.
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 Maryland and you are shooting in Maryland, you have nexus in Maryland.
If you are traveling from out of state to shoot in Maryland, you have nexus in Maryland.
The following items address sales tax where everything is happening in Maryland. 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.
Digital products are taxable. "Digital products" means a product obtained electronically by the buyer or delivered by means other than tangible storage media. Agency guidance indicates this includes photographs, artwork, illustrations, graphics, and similar products.
This covers anything physical you can touch, such as physical prints, albums, etc.