Root. 1. Alternatively referred to as an admin, administrator, and gatekeeper, root is a superuser account on a computer or network and has complete control. See our Administrator definition for a full explanation.
Providing a photography or videography service is considered a professional service, and therefore is non-taxable. A photography or videography service only includes the actual taking of the photographs or videos (e.g. sitting fee, photo shoot, studio fee, etc).
You pay $1400 plus $56 tax for the camera. Since State X has a sales tax rate less than the 6.25 percent Massachusetts rate, you owe a use tax in Massachusetts of $31.50 - $87.50 (6.25 percent Massachusetts sales tax obligation) minus $56 (4 percent State X sales tax payment).