HB 250 - Creative Professionals Small Business Tax Protection Act

• Exempts commercial photographers, commercial artists, and advertising agencies from collecting and remitting state sales tax on services including consultation, concept development, creative direction, and production services.

• Defines "commercial artists" to include commercial photographers, videographers, graphic artists, and designers providing services for advertising, marketing, publishing, and commercial purposes as distinct from non-commercial photographers (wedding, portrait, fine art).

• Exempts specific fees and commissions from taxation including media commissions, consultation fees, research fees, quality control fees, copy writing charges, and talent/crew service fees paid by agencies or commercial artists.

• Requires non-commercial photographers charging fixed-rate fees for services not contingent on subsequent product purchases to clearly document and separately state service fees from product sales; presumes lump-sum charges are taxable unless photographer documents otherwise.

• Requires advertising agencies, commercial artists, and non-commercial photographers to maintain records documenting tax treatment and directs the Department of Revenue to promulgate implementing rules; effective the first day of the third month following passage and approval.