Upload & Sell: Off
| p.1 #18 · Tax question -- whole package price or breakdown? |
Texas sales taxes...what the heck does this mean?
Those three conditions, although joined by "and," are not mutually compatible...although it seems to imply that a "copyright interest" (whatever that is) has been sold.
If a photographer has retained a copyright in a photograph, sales tax is not due on the sale of a copyright interest in a photograph when:
• the photographer has, in writing, reserved title to the photograph in his name;
• has transferred a copyright interest in the photograph to the customer; and
• the customer is required to either return or destroy their copies of the photograph.
When a photographer sells both the photograph and a copyright interest, a separate charge for the copyright is not subject to sales tax. If a photographer fails to separate the charge for the copyright, however, and the photograph itself is transferred, the entire charge is subject to sales tax.