Ezel / Tax Rulings / CA

Was a charge for sending a photograph through a remote electronic wire service taxable?

Short answer No. California said the remotely transmitted photographic image was not tangible personal property when sent from premises other than the receiver's.
State
CA
Ruling
Annotation 120.0400
Tax type
Sales and Use Tax
Issued
1991-11-26
Issued by
California State Board of Equalization
Requested by
A newspaper-publishers association asking about electronically transmitted photographs
Topics
photographs electronic transmission wire service remote delivery tangible personal property
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1991. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1991
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a November 26, 1991 California State Board of Equalization senior-tax-counsel letter giving a short answer about a photographic image sent through a remote electronic wire service. The letter defined remote transmission as occurring from premises other than the receiver's and did not analyze any accompanying physical property or broader service package. Current electronic-delivery, photography, and sales-and-use-tax rules may differ. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

California said tax did not apply to a charge for a photograph sent through a remote electronic wire service. In that transaction, transmitting the photographic image did not transfer tangible personal property.

The letter used a specific meaning of “remote”: the transmission had to originate from premises other than the receiver's. It contrasted that electronic transmission with the understood taxable sale of a physical photograph by a freelance photographer.

Citations and references

  • California Revenue and Taxation Code section 6006 (as cited)

Source

Original ruling text

120.0400

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
1020 N STREET, SACRAMENTO, CALIFORNIA
(P.O. BOX 942879, SACRAMENTO, CALIFORNIA 94279-0001)
(916) 445-6450

November 26, 1991

Mr. T--- W. N--General Counsel and Legislative Advocate
C--- N--- P--- Association
XXXX --- Street, Suite XXX
---, CA XXXXX
Dear Mr. N---:
This is reply to your October 16, 1991 letter regarding the application of sales tax to the sale of a photograph. You note that you understand the sale of a photograph by a freelance photographer is subject to sales tax but the charge for the transfer of a photograph through an electric wire service is nontaxable. Tax does not apply to a charge for a photograph sent through a remote electronic wire service. By “remote” we mean that the transmission must occur from premises other than the receiver. In such case, the transfer of the photographic image is not a transfer of tangible personal property. (Cf. Rev. & Tax. Code § 6006.) We hope this answers your question; however, if you need further information, feel free to write again. Very truly yours,

Ronald L. Dick
Senior Tax Counsel

RLD:sr

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