Traveling OUT of Pennsylvania: If your business is located in Pennsylvania, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Pennsylvania: If you are from another state and are traveling into Pennsylvania to shoot, please follow the questions below to determine if you need to charge sales tax in Pennsylvania.
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 Pennsylvania and you are shooting in Pennsylvania, you have a nexus in Pennsylvania.
If you are traveling from out of state to shoot in Pennsylvania, you have nexus in Pennsylvania.
The following items address sales tax where everything is happening in Pennsylvania. 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.
Pennsylvania taxes digital products unless an exemption applies. Digital photos are not exempt and are taxable.
This covers anything physical you can touch, such as physical prints, albums, etc.