School and student photography

Business and Occupation Tax: Photographers selling prints, albums and related materials to students or parents are subject to B&O tax under the Retailing classification on their gross proceeds of sale.

Retail Sales Tax:

• Sales made directly to students or parents: A photographer must collect sales tax from their customer on the gross (total) charges, including sitting fees.

• Sales to students using the school as an agent: A photographer who uses schools to collect the sales price of school pictures must collect and remit sales tax on the full selling price. There is no deduction for any amounts paid to the schools or others as fees or commissions. See also ETA 3017.2009.

Sitting fees: Sitting fees charged by a school photographer are generally subject to sales tax and the Retailing B&O tax. See the “Sitting Fees” discussion in this guide for more information.