Wisconsin sales tax applies to a commercial photographer or videographer's sales of photographs and photographic services, including videography services and charges for taking, reproducing and selling photographs and videos. Sales of photographs and videos transferred to the customer electronically (e.g., emailed to customer, customer downloads from photographer's website) are also taxable.

The taxable sales price includes charges for the photography service, photographs, and delivery charges. The tax rate is based on where the sale takes place:

  • The sale of photographs and videos takes place where the customer takes possession of the products, regardless of where the photograph or video was actually taken.
  • The sale of photographic services takes place where the customer makes first use of the service (i.e., where the customer receives the photographic images).

Example 1: A couple residing in La Crosse County, Wisconsin hires a photographer to take photographs and video of their wedding. The wedding takes place in Cozumel, Mexico. The couple picks up the photographs and video from the photographer's studio in Vernon County, Wisconsin.

The photographer's sale of the photographs and video is subject to sales tax based on the tax rate in Vernon County (5.5%), the location where the couple receives the photographs and video.

Example 2: Same as Example 1, except the photographer mails the photographs, as well as the video, to the couple's home address.

The photographer's sale of the photographs and video are subject to sales tax based on the tax rate in La Crosse County (5.5%), the location where the couple receives the photographs and video.

Example 3: Same as Example 1, except the photographer emails digital copies of the pictures, as well as a digital copy of the video to the couple. The couple receives the digital products at their home in La Crosse, Wisconsin.

The photographer's sale of the digital photographs and video is subject to sales tax based on the tax rate in La Crosse County (5.5%), the location where the couple receives the digital products.

Example 4: A company located in Dane County, Wisconsin, hires a videographer to take video footage of the company's annual convention in New York City. The company provides the videographer with a hard drive on which the footage will be recorded. The videographer delivers the hard drive with the video footage on it to the company's business location in Dane County.

The videographer's sale of photographic services is subject to sales tax based on the tax rate in Dane County (5.5%), the location where the company makes first use of the photographic services.

May 10, 2016