Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1505 Editing and Duplicating Videotapes. A videographer (1) makes videotapes for weddings, birthdays, etc.; (2) edits customer's home videos; and (3) duplicates customer's videos.
A charge for video photography for a client is subject to sales tax even if the client provides the videotape and camera. Motion pictures produced for private non commercial use, such as weddings, etc., are excluded from "qualified motion pictures". Sales tax applies to the charges for the videotapes. Assuming that the customer's videos are for private, non commercial use, tax applies to charges for editing home videos and tax also applies to charges for duplicating customer's videos. 1/7/93.