LionArt Creations
Sales Tax Information & Policies
A legal disclaimer
At LionArt Creations, transparency is a core pillar of how I run my business - from capturing your story to managing the final paperwork . Because I operate as a registered business in the State of Minnesota, my services are bound by the tax regulations outlined by the Minnesota Department of Revenue.
Because I provide two different creative mediums (Photography and Videography), state law dictates that they are taxed in entirely different ways. Here is a straightforward breakdown of how sales tax applies to your booking:
Photography Packages: 100% Tax-Exempt
If you are booking a standalone photography session, your investment is completely exempt from sales tax under current Minnesota guidelines, provided the delivery follows these parameters:
Purely Digital Delivery: All finalized, high-resolution image galleries are delivered strictly through electronic download links (I use ShootProof).
No Physical Media: Because no tangible goods (such as USB thumb drives, physical prints, canvases, or photo albums) are provided or exchanged, no sales tax will be added to your photography package or its associated travel fees. Your invoice will simply note that delivery is entirely electronic.
Videography Packages: Fully Taxable
Unlike digital photographs, the Minnesota Department of Revenue classifies custom video production, travel fees billed to a video package, and digital audiovisual films as fully taxable digital goods.
The Sourcing Rule: In accordance with Minnesota state law, sales tax for creative event videography is determined by Destination Sourcing. This means the tax rate is based on the final location where your wedding takes place, rather than where the video is edited.
The Tax Rate: Because local city, county, and transit taxes vary widely across Minnesota, the exact sales tax percentage will be calculated using the specific address of your event venue.
Invoicing: This tax is calculated based on your total videography package including any required mileage or travel fees - and will be clearly itemized as a mandatory, separate line item on your proposals, contracts, and invoices.