Traveling OUT of Tennessee: If your business is located in Tennessee, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Tennessee: If you are from another state and are traveling into Tennessee to shoot, please follow the questions below to determine if you need to charge sales tax in Tennessee.
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 Tennessee and you are shooting in Tennessee, you have nexus in Tennessee.
If you are traveling from out of state to shoot in Tennessee, you have nexus in Tennessee. (See Traveling to Tennessee to Shoot? section below for more information)
The following items address sales tax where everything is happening in Tennessee. 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.
Tennessee taxes tangible personal property and specified digital products. Specified digital products are defined as “electronically transferred digital audio-visual works, digital audio works, and digital books”. Tennessee does not consider digital photographs to be specified as a digital product. Tennessee specifically mentions in its explanation of photography services (SUT-67) that photographs transferred electronically are not taxable. See links in the resources section below for more details.