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 Oklahoma AND you performed the shoot in Oklahoma AND the client lives in Oklahoma
You travel to Oklahoma to shoot AND the client lives in Oklahoma AND they receive their physical or digital goods in Oklahoma
Your business is located in Oklahoma AND you travel out of state to shoot AND the client lives in Oklahoma AND they receive their physical or digital goods in Oklahoma
<aside> 💡 NOTE: Sales tax is based on where the sale happens. So if the client receives their goods in Oklahoma, then you need to apply Oklahoma 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> ⚠️ Oklahoma business with an out-of-state client If your business is located in Oklahoma AND the shoot is in Oklahoma 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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