So you want to shoot for a magazine in the state of GA? Savannah Magazine? Atlanta Magazine? The South? Skirt? Bottom line, you must collect sales tax on the entire amount of your photo shoot if you deliver your images to the magazine on a disc hard drive, or as "Tangible Personal Property." So if you are billing the magazine for $1000. your invoice should also read 7% sales tax, $70.
You must register with the sales tax department in the State of GA and remit the tax UNLESS the magazine provides you with a CERTIFICATE OF EXEMPTION, which most magazines don't have or won't do.
Listen up, this gets a little stranger: If you FTP upload the final files, NO SALES TAX IS DUE.
This is the ruling from the Department of Revenue that I received. I will have an official, binding ruling on letter head from their legal department in 6 months.
Also, if you shoot a wedding and deliver the final product in the State of GA, you must collect sales tax on the entire amount of the shoot. You cannot break your invoice down to 1/2 Fee and 1/2 Prints or Albums. If the wedding cost is $1000 with the album or a disc of images, then you collect $70. an remit to the State of GA.
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