The Arkansas Department of Finance and Administration recently issued a legal opinion confirming that receipts from photography services are taxable, including sitting fees. Tax applies to photography services of all kinds.
Tax is imposed when a photography service is received by a customer in Arkansas. Arkansas considers a customer to have "received the service" when they have viewed the product of the service such as proofs and pictures. How photographs are delivered to customers is irrelevant to the taxability of the service. For example, if a photographer is hired to videotape a wedding in Texas and mails the videotape to an address in Arkansas, Arkansas tax applies.