OK SB1320

Amends Oklahoma sales tax law to add a new exemption for photography services priced as sitting fees when photographers submit prints to hosting companies for online display and sales.

Modifies the definition of "gross receipts" under sales tax code to exclude photography sitting fees charged by photographers using third-party hosting platforms.

Adds a new paragraph (42) to Section 1357 of Oklahoma Statutes establishing the photography services exemption for sitting fees only, not print sales.

The exemption applies specifically when prints are submitted to a hosting company where customers can view and order prints directly from that company rather than from the photographer.

Becomes effective November 1, 2010.