Exemption Form

How do I tax additional videography services

You may provide additional services, such as editing, dubbing, or adding titles, for other production companies. These activities are consistent with producing an original one-of-a-kind master copy. You owe B&O tax under the Service and Other Activities classification on income you get from providing such production services. You do not have to charge retail sales tax on this income..

Consulting How

What taxes do I owe on edited master copies that I produce?

You owe business and occupation (B&O) tax under the Service and Other Activities classification if you are a videographer hired to prepare a one-of-a-kind master copy. This copy would include edits, dubs, titles, or a combination of the event recording with other video material, so that you essentially create an original work.

You would not owe retailing B&O or retail sales tax. That’s because the law considers this work a professional service that you perform primarily through human effort. The physical copy of the work (master copy) is merely tangible evidence of the service you provided.

Examples may include:

• training films
• television commercials
• other similar types of video production

Although you can electronically transfer a master copy to the customer, the master copy is not considered a digital good that otherwise would be subject to retailing B&O and retail sales tax.

How do I tax additional videography services

You may provide additional services, such as editing, dubbing, or adding titles, for other production companies. These activities are consistent with producing an original one-of-a-kind master copy. You owe B&O tax under the Service and Other Activities classification on income you get from providing such production services. You do not have tocharge retail sales tax  on this income.