Small Business

Photography/Video Production

The selling your photography is subject to Arizona's Transaction Privilege Tax. Visit the AZ Department of Revenue and download the current form.

Arizona Department of Revenue 602-255-3381

https://azdor.gov/forms/tpt-forms/joint-tax-application-tpt-license

To perform any filming activity on an Arizona Department of Transportation (ADOT) roadway, including the right of way or any ADOT property, a film permit is required. Permission from the local jurisdiction where the filming is to take place (county, city, tribal authority, etc.) is also required. (22)

Contact: Arizona Department of Transportation, Intermodal Transportation Division, Maintenance Permit Services, 602.712.4142

Arizona does impose a transaction privilege (sales) tax on certain service-based activities, including photographer's activities. The Arizona Department of Revenue taxes all of a photographer’s activities under the retail classification. According to them, a "photographer" means a person who engages in the business of photography and "photography" means the operation of taking, developing, processing, or printing pictures, prints, or images on or from film, video, or other similar media. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here.