The Mississippi Supreme Court (Court) has affirmed a lower court’s decision, ruling that a wedding photographer was not liable for a sales tax assessment issued by the Mississippi Department of Revenue (DOR). The DOR had issued a sales tax assessment under audit, claiming that the photographer’s customers were not engaging the photographer’s services, but rather were buying photographs delivered via the tangible form of a jump drive, DVD, coffee table book, etc. Since personal property was included, the entire package sold by the photographer was subject to sales tax, per the DOR.
Source: salestaxinstitute.com
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