Traveling OUT of Ohio: If your business is located in Ohio, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Ohio: If you are from another state and are traveling into Ohio to shoot, please follow the questions below to find out if you need to charge sales tax in Ohio.
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 Ohio, you have a nexus in Ohio.
If you are traveling from out of state to shoot in Ohio, you have nexus in Ohio. (See Traveling to Ohio to Shoot? section below for more details)
The following items address sales tax where everything is happening in Ohio. 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.
Ohio taxes sales of “specified digital products”, defined as audiovisual products, audio products, and books delivered electronically. On it’s FAQ page on digital products, the state specifically states that electronically delivered photos are NOT included in the definition of digital products.
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Please note that not all digital items are non-taxable. As mentioned above, Ohio taxes specified digital products. If you sell anything that meets this definition, they are taxable (Example: Wedding video delivered digitally)
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