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When a photograph is made for hire, the photographer contractually agrees that all rights to the photograph they have taken will belong to the customer. Photography for hire is distinguished from other types of photography in that the photographer for hire is selling his or her services to create the photograph, but never owns the intangible rights to the photograph they have created.
Business and Occupation Tax: Income earned from producing photographs for hire is subject to B&O tax under the Service and Other Activities classification.
Retail Sales Tax: Charges to the customer are not subject to sales tax.
Apportioning Your Service and Other Activities Income: Income reported under the Service and Other Activities B&O tax classification is apportionable. See “Apportionable B&O Tax Classifications” in this guide for more information.
