When it comes to sales tax, you need to ask yourself 3 questions. We will walk you through those questions below:

Question 1: Do I have sales tax nexus in Ohio?

• **What’s Nexus?**❔

To determine if you have Nexus, tell us if any of these scenarios apply to your situation.

Scenario 1:

Your business is located in Ohio AND you performed the shoot in Ohio AND the client lives in Ohio

Scenario 2:

You travel to Ohio to shoot AND the client lives in Ohio AND they receive their physical or digital goods in Ohio

Scenario 3:

Your business is located in Ohio AND you travel out of state to shoot AND the client lives in Ohio AND they receive their physical or digital goods in Ohio

<aside> 💡 NOTE: Sales tax is based on where the sale happens. So if the client receives their goods in Ohio, then you need to apply Ohio sales tax rules to the sale.

However, there are some states where traveling there just for a photoshoot could create 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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• Yes, one of the above scenarios applies to my situation
• No, none of the above scenarios apply to my situation

<aside> ⚠️ Ohio business with an out-of-state client If your business is located in Ohio AND the shoot is in Ohio 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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