Ky.gov

​House Bill 8 enacted during the 2022 legislative session amended KRS 139.200 to impose sales and use tax on the furnishing of photography and photo finishing services, effective 01/01/2023.

KRS 139.010(30) defines these services to mean:

  1. The taking, developing, or printing of an original photograph, or image editing including shadow removal, tone adjustments, vertical and horizontal alignment and cropping, composite image creation, formatting, watermarking printing, and delivery of an original photograph in the form of tangible personal property, digital property, or other media.
  2. “Photography and photofinishing services" does not include photography services necessary for medical or dental health.


​Yes, these charges meet the definition of photography and photo finishing services.​

​Yes, these charges are taxable under current law and will remain taxable under the expanded sales and use tax base, effective 01/01/2023.​

​No, videography charges are not included within the definition of photography and photo finishing services. Therefore, separately stated videography charges from the photography service charges are not subject to sales and use tax. However, if the videography charge is not separately stated from the taxable charges, then the entire charge is subject to sales and use tax. ​

​Yes, a provider of photography and photo finishing services may issue a resale certificate for the purchase of property that is to be resold to customers and will remain with customers after the furnishing of the photography and photo finishing services. However, the photographer may not issue a resale certificate for equipment or supplies used in the provision of taxable professional services such as cameras, lights, props, chemicals, film, memory cards, etc. The photographer should issue the Resale Certificate (Form 51A105) or the Streamlined Sales and Use Tax Certificate (Form 51A26) for the eligible purchases made available for resale.​

​Sales and use tax imposed on services is based on where the customer receives the service. For the purposes of sales and use tax, receiving a service means where the customer makes first use of the service. See KRS 139.105 and Kentucky Administrative Regulation 103 KAR 30:190. The sale of photography and photo finishing services that includes the photographs takes place where the customer takes possession or makes first use of the services regardless of where the pictures may be taken. Below are examples of how photography and photo finishing services are sourced and how the tax applies:

  • The sale of photographs is subject to tax based upon where the pictures are delivered. If a Kentucky-based photographer takes pictures for an out-of-state customer and the photographer mails the pictures to the customer's address, then the receipts are not subject to Kentucky sales and use tax. If an out-of-state photographer takes pictures for a customer who is a Kentucky resident and the out-of-state photographer mails the pictures to the customer's address, then the receipts are subject to the 6% Kentucky sales and use tax.
  • The sale of photographs transferred electronically (accessed or obtained by the purchaser by other than tangible storage media) is subject to tax based upon the sourcing guidelines in KRS 139.105. Generally, the tax on photographs transferred electronically is based upon the physical address of the purchaser.
  • Sitting fees charged independently without the sale of photographs are subject to sales and use tax based upon where the photographer takes the pictures. If the photographer takes the pictures in a studio located in Kentucky, then stand-alone sitting fees are subject to Kentucky sales tax. If the studio is located out of state, then the stand-alone sitting fees are not subject to Kentucky sales and use tax.

​No, photography and photofinishing services do not include services necessary for medical or dental health.​

​It depends upon who is selling the pictures. KRS 139.497 provides an exemption from sales and use tax for sales by elementary or secondary schools or nonprofit elementary or secondary school-sponsored clubs and organizations or any nonprofit, elementary, or secondary school-affiliated groups, provided the net proceeds from the sales are used solely for the benefit of the elementary or secondary school or its students.

Direct sales of school pictures by photographers to students and families are subject to Kentucky tax under current law and will remain taxable under the expanded sale and use tax base, effective 01/01/2023.

Register for a Sales and Use Tax Account

Sales and Excise Taxes