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 Minnesota?

• What’s Nexus?

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

When your business is located in Minnesota

When your business is located outside of Minnesota, but you travel into the state for business

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

<aside> ⚠️ Minnesota business with an out-of-state client If your business is located in Minnesota AND the shoot is in Minnesota 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)

</aside>

Question 2: Is what I’m selling taxable?

Digital Photos

Physical Goods

Photography Services

Shipping

Photographer’s Travel Expenses