Code of Maryland Regulations
Title 03 - COMPTROLLER OF THE TREASURY
Subtitle 06 - SALES AND USE TAX
Chapter 03.06.01 - Sales and Use Tax
Section 03.06.01.16 - Photography
Universal Citation: MD Code Reg 03.06.01.16
Current through Register Vol. 52, No. 12, June 13, 2025
A. The sale of a photograph, photocopy, or blueprint is subject to tax whether delivered to the buyer electronically or in tangible form. When the product is delivered in tangible form. the tax also applies to separately stated charges for portrait photography, motion picture and videotaping production, and the development and printing of a picture.
B. The tax applies to rental charges for equipment used for the production of audio, video, or film recordings. Charges for services to operate this equipment are not subject to the tax if they are separately stated, identified, and made known to the buyer at the time of sale.
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