Evening Online Class:
Tax Training for Photographers presented by the Michigan Department of Treasury - Part 2 


Treasury representatives return to DPPA with the latest updates. They will present the ins-and-outs of business tax obligations for photographers and photography industry professionals. Topic areas include:
Federal vs. State Taxes
Individual vs. Business Taxes
Sales Tax Basics & Photography
  single mixed sales transaction
  
    
  
  
    
      - packages with separately itemized fees
 
    
  
  taxability of photography services and sales
  
    
  
  
    
      - temporarily licensing photographs
 
    
  
  
    
  
  
    
  
  tax exempt transactions
  
    
  
  
    
      digital images vs. physical prints
    
  
  
    
      flash/thumb drives or CDs/DVDs vs. online drop box
    
  
  
    
  
  
    
      schools/school events
    
  
  
    
      nonprofits
    
  
  
    
      - how the product will be used
 
    
  
  
    
      equipment used to create/develop photographic images
    
  
  
    
      photo editing software (canned vs. custom)
    
  
  
    
      resale (mats, frames, canvas, etc.
    
  
  
    
      commercial advertising elements
    
  
  nexus
Use Taxes
Employees vs. Contractors
Registering with Treasury
SUW Filing Guidance & Michigan Treasury Online
*Following the presentation there will be a dedicated time allotted for questions.
ABOUT OUR PRESENTERS

Nancy Hill is a Senior Analyst with the Michigan Department of Treasury with 25 years of service.
Nancy specializes in the interpretation of tax statutes, rules, and Revenue Administrative Bulletins for sales, use, and payroll/pension withholding taxes, convention facility development tax, environmental protection regulatory fees, and accelerated filing.

Sarah Rusnell has been with the Michigan Department of Treasury since 2013. Ms. Rusnell has a Bachelor of Communication Arts and Sciences degree from Michigan State University. She is a Senior Analyst in Tax Administration specializing in communication and outreach.
In her time with Treasury, Sarah has worked extensively with sales, use, and withholding (SUW) taxes, Michigan Treasury Online (MTO) optimization, change management, and developing taxpayer education programs.