Traveling OUT of North Dakota: If your business is located in North Dakota, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO North Dakota: If you are from another state and are traveling into North Dakota to shoot, please follow the questions below to find out if you need to charge sales tax in North Dakota.
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 North Dakota and you are shooting in North Dakota, you have nexus in North Dakota.
If you are traveling from out of state to shoot in North Dakota and your client receives their photos in North Dakota, you have nexus in North Dakota. (See Traveling to North Dakota to Shoot? section below)
The following items address sales tax where everything is happening in North Dakota. 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.
North Dakota says digital products transferred electronically are not tangible personal property and are not subject to sales tax.
This covers anything physical you can touch, such as physical prints, albums, etc.