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:

   1. (a) Taking, reproducing, and selling photographs and videos.
   2. (b) Processing, developing, printing, and enlarging film.
   3. (c) Enlarging, retouching, tinting, or coloring photographs.
   4. (d) Processing exposed film into color transparencies, mounted or unmounted.
   5. (e) Reproducing copies of documents, drawings, photographs, videos, or prints by mechanical and chemical reproduction machines, blue printing and process camera equipment.
   6. (f) Sales of photographs to students through schools, even though school personnel may participate by collecting payments from students.

2. (2) Amounts included in sales price.

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

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

   1. (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:

      1. 1. Mounts, frames, and sensitized paper used in the finished photograph and transferred to the customer.
      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.
      3. 3. Containers, labels, or other packaging and shipping materials used to transfer merchandise to customers.

   2. (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:

      1. 1. Chemicals.
      2. 2. Trays.
      3. 3. Film, other than exempted in par. (a) 2.
      4. 4. Plates.
      5. 5. Proof paper.
      6. 6. Cameras.
      7. 7. Other photographic equipment.
      8. 8. Video tape, other than exempted in par. (a) 2.
   3. (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.

   4. (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.

      Note: Section Tax 11.47 interprets ss. 77.51 (7h), (13) (e) and (f), and (15a) (b) 3., 77.52 (2) (a) 7., (2m) (b), and (13), 77.53 (10), and 77.54 (2), (2m), and (6) (am) 1., Stats.

      Note: The interpretations in s. Tax 11.47 are effective under the general sales and use tax law on and after September 1, 1969, except (a) The exemption for property resold by a photographer is effective September 1, 1983, pursuant to 1983 Wis. Act 27 and (b) The change of the term “gross receipts” to “sales price” and the separate impositions of tax on coins and stamps sold above face value under s. 77.52 (1) (b), Stats., certain leased property affixed to real property under s. 77.52 (1) (c), Stats., and digital goods under s. 77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2.

History

History: Cr. Register, September, 1977, No. 261, eff. 10-1-77; am. (3) (a) (intro.), 2. and (b) 3., cr. (3) (c), Register, March, 1991, No. 423, eff. 4-1-91; am. (1) (intro.), (a) and (e), (2) (a), (3) (a) (intro.), 2., (b) (intro.) and 3. and (c), cr. (3) (b) 8., Register, January, 1992, No. 433, eff. 2-1-92; EmR0924: emerg. am. (1) (title), (intro.) to (c), (e), (2), (3) (a), (b) (intro.) and (c), cr. (3) (bm), eff. 10-1-09; CR 09-090: am. (1) (title), (intro.) to (c), (e), (2), (3) (a), (b) (intro.) and (c), cr. (3) (bm) Register May 2010 No. 653, eff. 6-1-10; correction in (3) (bm) made under s. 13.92 (4) (b) 7., Stats., Register August 2014 No. 704.