Alabama Amends Rule on Photographs

Friday, December 18th, 2015

 
 
A photographer at the beach.
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Alabama
General

The Alabama Department of Revenue has amended its rule on photographs, photostats, and blueprints to clarify the taxability of photographers' fees.

The revised rule states that consultation fees, sitting fees, or fees for other activities done in preparation of the final product are part of gross proceeds from a sale of photographs, even if separately stated. These fees are therefore taxable as part of the proceeds from sales of photographs. However, separately stated reasonable and customary retainer fees that are nonrefundable and that cannot be credited toward purchases of photographs are not taxable.

These revisions are effective January 4, 2016.

http://www.revenue.alabama.gov/rules-fa/810-6-1-.119.pdf


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