California State BOE does not require Sales Tax to be collected on qualified video productions. Why do you collect CA State Sales Tax?
Correct, the Board of Equalization does not require sales tax to be collected for qualified video productions. However, the BOE states in regulation 1529: “Qualified motion picture does not include motion pictures produced for private noncommercial use, such as motion pictures of weddings or graduations to be used as family mementos, accident reconstruction videotapes to be used for legal analysis, or student films to be used for class projects.” Therefore, your wedding video is subject to CA State Sales tax. Q: Do I have to sign a Production Agreement? Why? A: Yes. A Production Agreement ensures that both you and Videographe understand what services are to be provided, and ensures that the date(s), locations, etc. are accurate. Signing an agreement protects both parties. One should always sign a Production Agreement when commissioning any type of video/film/audio production work. Q: If I choose to have Videographe only shoot my ceremony and reception, and then six months later I want