Which charges in a Texas modeling package were taxable when it included photo preparation, a session, a portfolio, and directory placement?

Plain-English summary

The company sold a package involving preparation for a photo session, the session itself, and a portfolio folder containing selected photo composites, all negatives, and a videotape. It also placed aspiring models in an international directory for exposure to industry clients and modeling agencies.

The Comptroller said the charges for session preparation, the photo session, and the portfolio book were taxable in total. A separately stated charge for placing the customer's information in the directory was not taxable.

What this means for you

Under this 1991 letter, separately stating the directory-placement charge mattered. The rest of the described modeling and photography package remained taxable as a whole.

Common questions

Was the photo-session preparation taxable? Yes.

Were the photo session and portfolio package taxable? Yes, in total.

Was directory placement taxable? Not when its charge was separately stated.

What did the portfolio include? A folder with composites of selected photographs, all negatives, and a videotape.

Citations and references

The letter did not cite a numbered statute or rule.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9103L1086E06

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

JOHN SHARP
Comptroller March 12, 1991

Dear *****:

Thank you for your recent letter. As I understand it, your
company provides the following services:

1. Preparation for a photo session;

2. Photo session;

3. Assembly of a portfolio package to present to potential
   modeling agencies, consisting of a folder with composites of
   the best pictures taken by your professional photographers,
   all negatives, and a videotape; and

4. Placement in the International Directory, which will
   afford the aspiring models media exposure to industry
   clients and modeling agencies.

You asked which of these services, if any, are subject to
Texas sales tax.

You will not be required to collect tax on a separately
stated charge for placing information about the customer in
the International Directory. The remaining charges for
session preparation, the session itself, and the portfolio
book; are taxable in total.

This opinion is based on the facts presented. Different
facts, though similar, might lead to different answers. If
you have further questions, feel free to write or call
1-800-252-5555.

Sincerely,
John Christian
Tax Administration