When it comes to sales tax, you need to ask yourself 3 questions. We will walk you through those questions below:
To determine if you have Nexus, tell us if any of these scenarios apply to your situation.
Your business is located in Missouri AND you performed the shoot in Missouri AND the client lives in Missouri
You travel to Missouri to shoot AND the client lives in Missouri AND they receive their physical or digital goods in Missouri
Your business is located in Missouri AND you travel out of state to shoot AND the client lives in Missouri AND they receive their physical or digital goods in Missouri
<aside> 💡 NOTE: Sales tax is based on where the sale happens. So if the client receives their goods in Missouri, then you need to apply Missouri 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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<aside> ⚠️ Missouri business with an out-of-state client If your business is located in Missouri AND the shoot is in Missouri 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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