Traveling OUT of New Jersey: If your business is located in New Jersey, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO New Jersey: If you are from another state and are traveling into New Jersey to shoot, please follow the questions below to find out if you need to charge sales tax in New Jersey.
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 New Jersey and you are shooting in New Jersey, you have a nexus in New Jersey.
If you are traveling from out of state to shoot in New Jersey, you have a nexus in New Jersey. (See Traveling to New Jersey to Shoot? section below)
The following items address sales tax where everything is happening in New Jersey. 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.
The sale of tangible personal property and specified digital products is taxable unless an exemption applies. In the state’s photography sales tax publication, it says that electronically transmitted photographs are considered intangible property and are not taxable. Digital photos do not meet the state’s definition of a “specified digital product”.
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Please note that not all digital items are non-taxable. As mentioned above, New Jersey taxes specified digital products which are defined as electronically transferred digital audio-visual works, digital audio works, or digital books.
If you sell any of these digital items, they are taxable (Example: Wedding video delivered digitally)
Click here for more information about sales tax on specified digital products.
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