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Division of Taxation

NOTICE: Sales Tax Obligations of School/Sports Photographers 02/22/05

The New Jersey Sales and Use Tax Act imposes sales tax on sales of tangible personal property. Photographers are treated as sellers of tangible personal property, so their sales of photographs and related items are subject to sales tax.

When a photographer contracts to provide school or sports photographs, whether sales tax must be collected depends upon whether the school or sports organization is an exempt organization (or a local governmental entity), and whether they are the direct purchaser of the photos. If the photos are purchased by an exempt organization and paid for with organizational funds, then the organization may claim its exemption and sales tax should not be charged. In order to document the exempt nature of the purchase, a purchase order on government letterhead or the organization's Exempt Organization Certificate (ST-5) must be provided to the photographer.

However, if the photographs are ordered and paid for by individuals, New Jersey sales tax must be collected and remitted. The same treatment applies to the sale of related items such as keychains, magnets, trading cards, statues, plaques, etc.

Last Updated: Friday, 03/20/20