Traveling OUT of Virginia: If your business is located in Virginia, but you are traveling to shoot in another state, please review the sales tax requirements of that state.
Traveling INTO Virginia: If you are from another state and are traveling into Virginia to shoot, please follow the questions below to find out if you need to charge sales tax in Virginia.
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 Virginia, you have a nexus in Virginia.
If you are traveling from out of state to shoot in Virginia, you have nexus in Virginia if you make sales or deliveries within the state. (See Traveling to Virginia to Shoot? section below for more details)
The following items address sales tax where everything is happening in Virginia. 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.
Virginia taxes sales of tangible personal property. Digitally delivered photos are not considered tangible personal property and are therefore not taxable.
This covers anything physical you can touch, such as physical prints, albums, etc.