006.05.08 Ark. Code R. § 10 - SERVICES SUBJECT TO TAX - PRINTING AND PHOTOGRAPHY, JOB PRINTERS, PRINTERS AS MANUFACTURERS:
Example: Customer provides information to job printer to print catalogs for customer. Job printer should collect and remit tax on the amount invoiced to customer. The job printer should pay tax on all materials used and consumed in performing the taxable service, such as the ink, paper, and all other materials used in printing the catalogs.
Example 1: A Fayetteville photographer is hired to photograph the senior pictures of a Eureka Springs student. The photographer takes the pictures in Eureka Springs, but the pictures are picked up at the photographer's studio in Fayetteville. Arkansas state sales tax, as well as the City of Fayetteville and Washington County sales tax will apply because the customer receives the product in Fayetteville. (If the photographer charged a separate sitting fee, then Arkansas state, City of Fayetteville, and Washington County sales tax will also apply to the sitting fee.)
Example 2: A Fayetteville photographer is hired to photograph the senior pictures of a Eureka Springs student. The photographer takes the pictures in Eureka Springs, and makes the proofs available for viewing on its website. The applicable local tax is the first of the following locations known by the photographer: the address of the customer, the billing address of the customer, or the address of the photographer.
Example 3: A Conway photographer is hired to videotape a wedding in Little Rock and the wedding dance in Vilonia. The videotape is mailed to the customer's home in Mayflower. Arkansas state sales tax, as well as the City of Mayflower and Faulkner County sales tax will apply.
Example 4: A Fayetteville photographer is hired by a Bentonville resident to photograph pictures in Texas. The photographer takes the pictures in Texas, and per his customer's instruction, mails the proofs to Little Rock. Arkansas state sales tax, as well as the City of Little Rock and Pulaski County sales tax will apply.
Ark. Code Ann. §§ 26-52-301(4); 26-52-402
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