Photography and Retouching Services

On May 30, Iowa Governor Kim Reynolds signed Senate File 2417, an extensive state tax reform bill to improve the tax structure in Iowa. The 2018 Iowa Tax Reform Bill recognizes that the method of delivering photography and retouching services has changed and that the service may or may not result in a physical product. This law modernizes the language of the code so that photography and retouching services are taxed consistently regardless of whether the final product is physical or electronic. This will simplify the tax on goods and services sold by photography business and equalize the taxability of physical and electronic products.

Tax Publication Category
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