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