Wis. Admin. Code § Tax 11.47 — Commercial photographers and photographic services

Tax 11.47(1) (1) Taxable sales. Taxable services and sales of tangible personal property and items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., of commercial photographers and others providing photographic services, including video taping, include charges for:

Tax 11.47(1)(a) (a) Taking, reproducing, and selling photographs and videos.

Tax 11.47(1)(b) (b) Processing, developing, printing, and enlarging film.

Tax 11.47(1)(c) (c) Enlarging, retouching, tinting, or coloring photographs.

Tax 11.47(1)(d) (d) Processing exposed film into color transparencies, mounted or unmounted.

Tax 11.47(1)(e) (e) Reproducing copies of documents, drawings, photographs, videos, or prints by mechanical and chemical reproduction machines, blue printing and process camera equipment.

Tax 11.47(1)(f) (f) Sales of photographs to students through schools, even though school personnel may participate by collecting payments from students.

Tax 11.47(2) (2) Amounts included in sales price.

Tax 11.47(2)(a) (a) The sales price subject to the tax includes charges for photographic and video materials, time and talent.

Tax 11.47(2)(b) (b) Modeling fees, mileage charges, equipment rental and charges for props or similar items made by photographers shall not be deducted from the sales price subject to the tax, whether or not these charges are separately itemized on the billing to a customer.

Tax 11.47(3) (3) Purchases by persons providing photographic services.

Tax 11.47(3)(a) (a) Commercial photographers and others providing photographic services, including video services, may purchase, without paying sales or use tax, any tangible personal property or item, property, or good under s. 77.52 (1) (b) , (c) , or (d) , Stats., which will be resold or which becomes a component part of an article of tangible personal property, or item or property under s. 77.52 (1) (b) or (c) , Stats., destined for sale if a properly completed exemption certificate is given the seller. These items include:

Tax 11.47(3)(a)1. 1. Mounts, frames, and sensitized paper used in the finished photograph and transferred to the customer.

Tax 11.47(3)(a)2. 2. Videos and film, including colored transparencies and movie film, in which the negative and the positive are the same, and are permanently transferred to a customer as part of the taxable photographic service.

Tax 11.47(3)(a)3. 3. Containers, labels, or other packaging and shipping materials used to transfer merchandise to customers.

Tax 11.47(3)(b) (b) Except as provided in par. (bm) , photographers and others providing photographic services, including video services, are required to pay tax when purchasing tangible personal property and items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., which is used, consumed or destroyed in providing photographic services. These items include:

Tax 11.47(3)(b)1. 1. Chemicals.

Tax 11.47(3)(b)2. 2. Trays.

Tax 11.47(3)(b)3. 3. Film, other than exempted in par. (a) 2.

Tax 11.47(3)(b)4. 4. Plates.

Tax 11.47(3)(b)5. 5. Proof paper.

Tax 11.47(3)(b)6. 6. Cameras.

Tax 11.47(3)(b)7. 7. Other photographic equipment.

Tax 11.47(3)(b)8. 8. Video tape, other than exempted in par. (a) 2.

Tax 11.47(3)(bm) (bm) The items and property listed in par. (b) are exempt from tax if used by a manufacturer in manufacturing, as defined in s. 77.51 (7h) , Stats., and the requirements for the exemptions provided in s. 77.54 (2) , (2m) , or (6) (am) , Stats., are met.

Tax 11.47(3)(c) (c) If a photographer or other person providing photographic services, including video taping, gives an exemption certificate for property, items, or goods to a seller and then uses the property, item, or good for a taxable purpose, the photographer or other person providing photographic services shall be liable for use tax at the time the property, item, or good is first used in a taxable manner.