Florida Department of Revenue Sales and Use Tax Alert
Recently, the Florida Department of Revenue sent out letters to photographers in the state, requesting information about out-of-state or online purchases of tangible personal property for the last 36 months. Photographers have 30 days from the date of the letter to respond, and PPA is here to help you. (If you have questions, please call Bridget Jackson, PPA Studio Management Services Manager, at 800-339-5451, ext. 277.)
Please remember that some type of response is required--this applies to all photographers.
Here's some information to help clarify:
- If sales tax was not paid on the item when purchased, the tax burden rests on the photographer via use tax (for the last 36 months of purchases).
- If sales tax was paid at the time of the purchase or if use tax was subsequently paid, you are still required to provide proof (for the last 36 months of purchases).
Please keep in mind the following:
- "Sitting fees charged by photographers are taxable as part of the sales price when the transaction is in conjunction with a sale of tangible personal property," according to Florida law; therefore, sales tax should be collected and remitted on the sitting fee as well as the products.
- Wedding photographers should be collecting sales tax if a product is purchased in conjunction with the coverage charge (and the Florida Department of Revenue considers a DVD of images a product).
- If a wedding payment is for coverage only and an album or other product is subsequently produced, the photographer is not required to collect sales tax on the amount charged for coverage only.
For details on relevant Florida law, visit http://dor.myflorida.com/dor/. The specific Florida Department of Revenue Administrative Code relating to photographers is 12A-1.041.
Remember, PPA is here to help. If you have any questions about this notice or about sales and use tax in Florida, please call Bridget Jackson, PPA Studio Management Services Manager, at 800-339-5451, ext. 277.