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