Do photographers need to charge sales tax for services in New Jersey?

Yes. Photographers must collect 7% sales tax on products (photos, etc) and services (shoot fees, charges for editing, etc) when sold in NJ.

The services that a photographer provides are considered to be producing tangible personal property (i.e. photographs) which is taxable in NJ.

Please note: If you are sending the finished product electronically to your customer, and no tangible print will be issued, sales tax is not due.

Also, photographers may be able to receive a tax break on equipment purchased for use in the profession. For example, a professional photographer can purchase cameras, tripods, films/memcards (or repairs to such equip) without paying NJ sales tax on the purchase. NJ exemption certificate ST-4 must be used by photographers for these types of tax-free purchases.

For more information, please see NJ's sales tax publication ANJ-2 for photographers at: http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/anj2.pdf