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I am a VA photographer but work in NC each summer. Do I charge tax on such sales?

Full Question: I have been a photographer for 10 years, filing taxes in VA. I move to NC every summer where I photograph families and post their photos online for ordering. The vast majority of families are from NY,NJ,PA, MD,MI etc...not VA. I was advised that I did not have to collect sales tax on these out of state purchases. Also the majority of the time I arrange and engage the job in NC. I have recently been contacted by VA tax auditor wondering why I have not paid sales tax. Help!

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Answer:

Diane Yetter photoNC considers photography to be the sale of tangible personal property and subject to sales tax including all charges for sitting fees, retouching and overtime charges associated with the sale of photographs when the photographs are delivered in paper form. If they are delivered electronically, they are not taxable as they are considered intangible. Since you are present in NC for a period of time and on a regular basis (every summer), the state of NC would consider you to be a retailer doing business in NC and subject to sales tax on your sales. If the photography services are performed and deliverd in NC, the charges are taxable in NC. VA should not have the right to tax these sales that occur in NC.

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