860.745.2178 Conn. Agencies Regs. Photographic studio services. Photographic studio services may be performed for the general public or for commercial customers, and may be performed in the studio or on location, such as at a wedding. When a photographic studio sells photographs, videotapes or movie films, it is generally deemed to be selling tangible personal property, and charges for any services performed in connection with the production of such property are includible in the measure of tax for its sale. A photographer takes a number of photographs of a customer's family members in various poses and combinations both in the studio and at the family's home.
Any photographs purchased by the customer are taxable as tangible personal property.
If the photographer charges a fee for any photographs not selected by the customer, or if the customer selects no photographs at all, such fee is taxable as the sale of photographic studio services. If the true object of a transaction involving a photographic studio is not to obtain outright ownership of the photograph, videotape or movie which was created, restored or retouched for a particular customer, but to obtain only certain of the intangible incidents of ownership thereto, such as the right to reproduce, change or market the photograph, videotape or movie, the charge for such transaction shall be considered a charge for photographic studio services and the transfer of intangible personal property. The charge for the transfer of the intangible incidents of ownership may be only excluded from tax to the extent that it is separately stated from the charge for the photographic studio services on the bill to the customer and the service provider can demonstrate to the satisfaction of the commissioner that such charge is reasonable. If, however, the charges for the sale of the intangible incidents of ownership are not so separately stated, the entire charge shall be taxable as the sale of photographic studio services. A department store submits to a photographic studio a sketch of how it would like an advertising circular laid out.