That's interesting. I never knew that and, because the consumer pays the tax, I always considered it tax on the purchaser.
Do you charge sales tax to your out-of-state purchasers or do you eat it as a cost of doing business?
I just finished doing my return for last quarter, just within the last few minutes.
First, the tax is officially called an "Occupation Tax." It's not a "sales tax" at all. The tax is based on my "total receipts" with a few special deductions allowed.
Interestingly, "Professional Photography Services" are allows a ful 90% deduction from "total receipts" as long as I never, ever itemize my fees on my invoices or show any kind of breakdown in a price list between tangible goods and services. That means the tax rate is applied to only 10% of the total taxable receipts.
"Total Receipts" is irrespective of where the receipts originated. Yes, indeed, and there is section for "Receipts from locations outside the state" where those are supposed to be identified and added to the total.