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A: No. The sale of stock photography, the licensing for either permanent or limited use of a photographic image, is subject to sales tax, even if electronically transferred as a digital image.
What is a photo licensing agreement? A photo licensing agreement is a contract between two parties, the licensor (the photographer who owns the copyright and is licensing the rights to use the image) and the licensee (the person or company wanting to and gaining the right to use the image).
Who Owns the Copyright of a Photograph? Photos are considered intellectual property because they are the results of the photographer's creativity. That means that the photographer is the copyright owner unless a contract says otherwise.
The truth is that most photographers don't need to go through the work of creating an LLC. The risk of a photographer being sued is actually quite low, and the dollar amounts of such suits would usually keep it in small claims court anyway. However, if you're in a special situation, an LLC is certainly a good idea.
If you take a photo of yourself, edit and upload it to a social media site, you own the copyright in that image. If another business uses it without your permission, that is copyright infringement. On the other hand, if a third party or agency photographs you, you may not own the copyright in the image.
Photos are considered intellectual property because they are the results of the photographer's creativity. That means that the photographer is the copyright owner unless a contract says otherwise. In some cases, the photographer's employer may be the owner.
Even if you technically remain a hobbyist, you may take photography jobs from time to time for payment. Any money you earn from your hobby must still be reported as income on your federal tax return. It is considered income from an activity not engaged in for profit.
In most jurisdictions in the United States, no professional license is required to run or operate a photography business; however, this is not the case in ALL jurisdictions. For example, the City of Milwaukee requires a professional photographer's license to do many types of photography in the city.
A: No. If you sell stock photography, the licensing for the use of a photographic image permanently or only for a limited period of time, you are subject to sales tax, regardless of whether you transfer the image electronically. Visit to find current sales tax rates. utah.
Under copyright law, the photographer owns the copyright and can use it for any editorial use without permission of the person in the picture.