Traveling OUT of Texas: If your business is located in Texas, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Texas: If you are from another state and are traveling into Texas to shoot, please follow the questions below to determine if you need to charge sales tax in Texas.
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 Texas and you are shooting in Texas, you have nexus in Texas.
If you are traveling from out of state to shoot in Texas, you have nexus in Texas. (see Traveling to Shoot in Texas? section below for when you need to register for sales tax in Texas)
Everything is taxable if your business is located in Texas and you are shooting in Texas. The following items address tax where everything is happening in Texas. 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.
This covers anything physical you can touch, such as physical prints, albums, etc.