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).
Petitioner asks whether the tax status of its sales, purchases, and costs is affected by the following. factors: (1) the location of the photo shoot, (2) the delivery location for the photographs, (3) whether the. photograph is delivered electronically or in tangible format, or (4) whether the customer is an exempt.