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
Latest Posts in "United States"
- Top U.S. States With No Sales Tax: Business and E-Commerce Savings in 2025
- U.S. Eliminates $800 De Minimis Exemption; New Tariffs on All Low-Value Imports Effective August 2025
- U.S. Sales Tax Explained: Key Rules, Nexus, Exemptions, and Compliance Steps for Businesses
- Utah Approves New Emergency Services Sales Tax and Modifies Rural Health Care Tax Rules
- Committee Urges Voters to Renew 1% Sales Tax for Bibb County School Improvements
