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If I take photographs for a customer on their SD card and give it back to them, is sales tax due, even though no physical products is exchanged?

Full Question: If I photograph some products for a customer on their SD card and give it back to them when I'm finished. Am I obligated o charge sales tax even thought no physical products were exchanged?

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Diane Yetter photoIn Connecticut, photographic studio services are taxable. "Photographic studio services" are defined as the taking, restoring, or retouching of photographs and portraits, recording or restoring videotapes or other motion pictures, or converting one medium to another for either the general public or for commercial customers. Such services can be performed in the studio or on location. Separate charges for services of a photographic studio that do not culminate in, or that are in addition to, the sale of tangible personal property are still taxable as photographic studio services. Sales of goods by photographers and photographic studios are also taxable. Any photographs purchased by your customers are taxable as tangible personal property if the photography occurred in CT regardless of where the photos are sent or the invoice is sent. If you charge a fee for any photographs not selected by the customer, or if the customer select no photos at all, the fee is taxable as a sale of photographic studio services. Regardless of whether you are providing tangible personal property or you are providing a service, you are required to charge sales tax to your customer.

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