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).
2008, TSB-A-08(22)S.) The sale of a photograph provided and delivered in tangible format (including by. disc, photocard, tape, flash drive, etc) is considered a sale of tangible personal property the receipts of which. are subject to sales tax when the photograph is delivered within New York State.