Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.2765 Rights to Use Photo. A firm is engaged in the business of licensing the use of its photos in various publications, advertisements, etc. The client purchases limited rights to use the photograph and to return the photo when the project is complete.
The firm is making a lease of the photograph to the client. The use tax is applicable to the lease receipts in this state of the property used by the lessee. Any amount received as royalty income is also includible in the taxable sales price of the lease. 4/19/93.