A wedding photographer’s work isn’t subject to state sales tax because he provides photography services and sells copyrights to digital images—both of which are exempt from taxation, the Mississippi Supreme Court ruled.
The state imposed the 7% tax on the sale of tangible personal property on Scott Burton’s photography business, EKB Inc., issuing a $65,957 assessment for 2020. It found clients paid not just for the digital photos but also for the media they were transferred on.
The high court rejected the state’s argument Thursday in an opinion by Justice James D. Maxwell II. “The tangible drive or disk is ...
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