Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
185.0000 CONSIGNEES AND LIENORS OF TANGIBLE PERSONAL PROPERTY FOR SALE—Regulation 1569
185.0250 Photography. A photographer contracts with an agency to serve as the photographer's representative in connection with the syndication and sale of stock photographs. All original photographs provided to the agency shall remain the photographer's property. The agency has the right to set terms and conditions of all syndication's and sales of the stock photographs. The agency shall receive 50% of all monies received by the agency on account of syndication's or sales of the stock photographs.
Based on this information, the agency is a consignee of the photographs and is responsible for reporting and paying the sales tax on its retail sales of photographs. 7/1/92.