Okla. Admin. Code § 710:65-19-260

Current through Vol. 42, No. 3, October 15, 2024

Section 710:65-19-260 - Commercial photographers and videographers

(a)Sales subject to tax. The gross receipts associated with the sale of photographs and videos delivered in a tangible format along with any services connected with such sales are subject to sales and use taxes, including, but not limited to, gross receipts from:

(1) Sitting fees.

(2) Taking, reproducing and selling photographs.

(3) Processing, developing, printing and enlarging film.

(4) Enlarging, retouching, tinting or coloring photographs.

(5) Processing exposed film into color transparencies, mounted or unmounted.

(6) Reproducing copies of documents, drawings, photographs, or prints by mechanical and chemical reproduction machines, blue printing and process camera equipment.

(b)Nontaxable sales. The gross receipts related to the sale of digital photographs and videos that are transmitted electronically are not subject to sales and use tax. Charges for services associated with these sales are considered to be nontaxable.

(c)School photographs. Sales of photographs to students are subject to tax, even though school personnel may participate by collecting payments from students.

(d)Sales for resale. Property sold by or to a photographer or photo processor for resale by the purchaser is not subject to sales or use tax at the time of such sale, but the gross receipts from the resale to the consumer or user are taxable.

(e)Manufacturing. The processing of photographic film by photographers is not considered manufacturing.

Okla. Admin. Code § 710:65-19-260

Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 25 Ok Reg 2070, eff 7-1-08

Amended by Oklahoma Register, Volume 36, Issue 22, August 1, 2019, eff. 8/11/2019