BusinessOhio Sales & Use Taxes
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It will help you determine what is our isn't taxable and which taxes to pay.

               
Do any of your photography packages include something you physically give your client (prints, CD, flash drive, etc.)?
YES
Do you separately calculate sales tax and collect it from your client?
NO
Is your tangible property either media (CD, Flash Drive) or prints the client has purchased from you?
NO
Use Tax
 

NO


YES

YES





Why are your reading this guide?
Sales Tax
 
Value is placed on the tangible property in the invoice, whether separately calculated or not. The photographer then calculates the tax based on the value calculated and the photographer pays the use tax (instead of the client posting a sales tax).
 









 
Do you itemize your invoice to the client?
 
 
 



YES

NO





 
Only tangible property items are taxed in the invoice.
The entire contract price is taxable.
 
 









 
 
Sales tax is calculated based on the total actual charge to the client and collected from the client and remitted to the state.