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Archive for January, 2008

LR3714

RE:  Photography Services, Photographs, and Labor

April 4, 2007

Dear Applicant:

This is a letter ruling issued by the Director of Revenue pursuant to Section 536.021.10, RSMo and Missouri Code of State Regulations 12 CSR 10-1.020, in response to your letter dated February 6, 2007.

The facts as you presented them in your letter are summarized as follows:

Applicant provides professional photography services in Missouri.  Among the services provided, Applicant provides services in the areas of wedding photography, commercial photography, and portraits.

In the wedding photography, Applicant charges its clients an hourly or daily rate to take wedding photos.  This hourly or daily rate entitles the clients to view the images Applicant captured of the wedding.  The clients may then order individual photographs or a complete album of photographs for an additional charge.  The additional charge for photographs or albums includes processing, printing, overhead, labor, and profit.  Sales tax is charged on the additional charge for the photographs and albums. 

In commercial photography, Applicant charges its clients an hourly rate for Applicant’s time.  Clients’ needs vary from digital files to prints.  Applicant sells these items on an individual basis and collects sales tax on the sale of the digital files and prints.  The prices for the digital files and prints include processing, printing, overhead, labor, and profit.

For portraits, Applicant charges its clients a portrait-sitting fee for the time required to take the portrait.  The portrait fee only entitles the client to view the photographs.  The client then chooses what photographs to purchase, if any.  Portraits are purchased individually and sales tax is charged on the sale price.  The separate charges for the portraits include processing, printing, overhead, labor, and profit.

ISSUE 1:

Should Applicant charge sales tax on its hourly or daily rates for taking wedding photographs?

RESPONSE 1:

No.  Applicant should not charge sales tax on its hourly or daily rates for taking wedding photographs if the charges are separately stated.

Sales of finished photographs by photographers are subject to sales tax.  Services rendered by the photographer frequently represent a substantial portion of the total charges.  Fees for the photographer’s consultative and photographic services up to the point of previews are not subject to tax if separately stated.  Other charges for labor involved in creating the finished photographs are subject to tax even if separately stated.  See Missouri Code of State Regulations 12 CSR 10-103.380.

ISSUE 2:

Should Applicant charge sales tax on its hourly rates for commercial photography service?

RESPONSE 2:

No.  Applicant should not charge sales tax on its hourly rates for commercial photography service if the charges are separately stated.

Fees for the photographer’s consultative and photographic services up to the point of previews are not subject to tax if separately stated.  Charges for labor involved in creating the finished digital files or prints are subject to sales tax even if separately stated.  See Response 1.

ISSUE 3:

Should Applicant charge sales tax on its portrait-sitting fee?

RESPONSE 3:

No.  Applicant should not charge sales tax on its portrait-sitting fee if the fee is separately stated.

Fees for the photographer’s consultative and photographic services up to the point of previews are not subject to tax if separately stated.  Charges for labor involved in creating the finished portrait are subject to sales tax even if separately stated.  See Response 1.

This letter ruling is binding upon the Department of Revenue with respect to the Applicant for three (3) years from the date of this letter and is subject only to statutory changes by the General Assembly and to changes in the interpretation of law by the courts or administrative tribunals.  If a change occurs, the taxpayer who relies upon an outdated interpretation may be subject to additional taxes, interest, and penalties, which may be imposed prospectively from the date of the change.  For this reason, the interpretation set forth above should be reviewed on a regular basis.  Please note that any change in or deviation from the facts as presented will render this ruling inapplicable.

Should additional information be needed, please contact Ron Clements, Senior Counsel, Office of General Counsel, Post Office Box 475, Jefferson City, Missouri 65105-0475 (phone 573-751-0961), or me.

Sincerely,

Trish Vincent

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Photographer Bill Simone describes his techniques for creating his photo “The Boxer”  He uses collage and HDR to achieve his results.  Click the photo below to get the step by step on his wordpress blog!

Bill Simone says……

“Shana and I thought her readers might enjoy a detailed description on the making of this photograph.My first step is always a solid visualization of the photograph, complete with rudimentary sketches which are so bad I won’t even bother to show them. But I believe this is such an important skill to develop. If you can visualize the finished photograph, and progress to visualizing the set, and subsequent steps, you are then able to solve many of the problems of the shoot before they occur. This always contributes to smooth shoots”.

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Here is a flickr show of his work!!

And his website http://www.billsimonephotography.com/

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Added space for photographers’ portfolios.  Read the story here.

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This is my last shooting over the week end.

I was able to retreive the files using the sandisk software.  This does not give a warm feeling about digital photography.

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PhotoTechEDU Day 28: “Capturing more … A lecture by 

Uwe Steinmueller 

There are several software option for HDR but according to Wilson Hurst this is the best deal going.  It is very affordable and there is a free version to get started.  Click to go to the website.

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 Dan Burkholder recently completed a set of images that were featured in AfterCapture a great new magazine from the publishers of the Rangefinder.  Both of these are free magazine available for you if you simply register!!  Do it today if you have not.

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http://www.danburkholder.com/neworleans/  Here is the whole collection.

He used a software too listed below.  They offer a free shareware version download and also a full feature version for $70. HDRtools

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Here are some word from the food photographer Michael Ray about editorial food photography. He has developed a great SITE and BLOG with tons of info and comments about food photography. You can tell from the great portfolio that he is certainly an expert in the field. Check it out!!

Editorial food photography
This is the type of photography that most food photographers love the most. The most important thing is “making a beautiful image”. Instead of needing to communicate “Heinz’s hot, moist, meaty, abundant, corn fed ground meat stew”, you just need to make the viewer say “Wow!” This kind of shot usually makes “lighting” the big issue of the photo. Ya, it has to be well composed, and beautifully styled and nicely propped, but if the lighting isn’t spectacular, the shot ends up being just so-so. One of the greatest compliments I ever received was from a food stylist that said, “Mike, you can make a turd on a paper plate look good”. Now that’s high praise!

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“INTERACTIVE FEATURE
Jeff Wall: Works in Focus 1978 – 2004, produced by Tate Modern with video clips by SFMOMA, presents an informative time-line of the artist’s career and offers insightful commentary by the artist on his creative process.”

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Take a look at these videos as Jeff Wall describes how he would see things that interest him and he would “not photograph” but rather he would recreate the scene at a later date to create his vision. 

The method of staging subjects and situations is an important creative tool for the modern photographer.

Wall divides Photographers into two camps, hunters and farmers the former hunting down and capturing images, the latter cultivating them over time.

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