Information Guide

Identifying Information:Photographers Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Photographers Self-Audit Fact Sheet
Keywords:
Approval Date:01/26/2006


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES
PHOTOGRAPHERS SELF-AUDIT FACT SHEET




Information Guide
Revised 04/15/2015
The taxability of purchases of tangible personal
property and labor services by Photographer
service providers is summarized below. Sales tax
should be paid to the vendor or accrued and paid
directly to the State of Kansas. A properly
completed exemption certificate should be provided
to your vendor for all purchases made without tax.
Items purchased that are being consumed in developing
film, printing photographs or becomes a component part
of the photograph being sold including but not limited to:
chemicals, paper, film and other materials, electricity
when used to develop and resell the prints
Exempt
Makeup, cleaners, flashbulbs, batteries, electricity or
other items used when taking a photograph
Taxable
Items purchased that become a physical part of the sale
include but not limited to: film, CDs, DVDs, video tapes,
sacks, envelopes that hold the property at the time of
the sale
Exempt
All tools or equipment used to produce the photograph,
including but not limited to: cameras, lenses, lights,
screens, props, electricity, cleaners, darkroom
equipment
Taxable
Furniture and fixtures, including but not limited to:
desks, lamps, tables, chairs, shelving, plants, planters,
artwork, signs
Taxable
Copiers, printers, and fax machinesTaxable
Laptop & desktop computersTaxable
CalculatorsTaxable
Software & software upgrades and labor services to
modify, alter, update or maintain software
Taxable
Customized software, software upgrades and labor
services to modify, alter, update or maintain customized
software - "customized" software = software originally
developed for a single end user
Taxable on and
after July 1,
2002 through
December 31,
2004 - Exempt
all other periods
Newspaper and magazine subscriptions, reference
books and materials, forms, printed matter (including
promotional brochures, etc.), business cards, notepads
Taxable
Lease or rental of any tangible personal property -
copier, fax, vehicle
Taxable
Security cameras and other security equipmentTaxable
Office utilitiesTaxable
Professional services such as accounting or legal
services
Exempt
Promotional items including but not limited to:
calendars, mugs and articles of clothing
Taxable
Complimentary items such as balloons, stickers, pens
and candy
Taxable
Complimentary bottled water, soft drinks, coffee,
creamer, sugar, cups and stir sticks
Taxable
Shredding servicesExempt
Cleaning services, plant watering and careExempt
Trash removalExempt
Purchase or lease of real estate and insuranceExempt
Repair and remodeling labor services to real estateTaxable
Warranty or service agreements for real estate
maintenance when the contract involves the application
of tangible personal property per contract
Taxable
Other contractor services (other contractor should bill
you the appropriate tax due)
Taxable
Parts and labor services of repairing, servicing, altering
or maintaining tangible personal property, such as
computers, printers, copiers, security equipment, etc.
Taxable
Warranty or service agreements for tangible personal
property such as, computers, printers, copiers, security
equipment, etc.
Taxable
Advertising as in newspapers, radio, television, etc.Exempt
Sales made by Photographers:
The taxability of sales of tangible personal property
and labor services by Photographer service
providers is summarized below. The applicable
sales tax must be collected unless the purchaser
provides a proper exemption certificate.
Photographs, CDs, DVDs, video tapes and other goods
produced
Taxable
Proofs and sitting fees even when pictures are not soldTaxable
Developing or printing services made to another
photographer for resale
Exempt
Video / filming fees at events even when video is not soldTaxable
Online delivery of digital products – downloadable videos, music, photographs, pictures, other electronic products such as greeting cardsExempt
Fees for accessing photos, videos, etc. on a remote databaseExempt
Date Composed: 07/06/2006 Date Modified: 07/06/2006