Traveling OUT of Minnesota: If your business is located in Minnesota, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Minnesota: If you are from another state and are traveling into Minnesota to shoot, please follow the questions below to find out if you need to charge sales tax in Minnesota.
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 Minnesota and you are shooting in Minnesota, you have nexus in Minnesota.
If you are traveling from out of state to shoot in Minnesota, see the Traveling to Shoot in Minnesota section at the bottom of this page.
The following items address sales tax where everything is happening in Minnesota. 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.
*In its photography guide, Minnesota specifically states that electronically delivered photos are not sales taxable. It must be clear on the invoice that the photos are delivered electronically.*
<aside> ⚠️ NOTE: While digitally transferred photos are not taxable in Minnesota, videos are taxable regardless of whether they are delivered electronically or through a physical device. (See the Minnesota Photography and Video Production link in the resources section below)
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