Does anyone have specifics as to collecting sales tax on wedding photography in Maryland.. I have researched COMAR and it states that the labor/service used to take the photos is not taxable but I have heard that the Comptroller's office is stating that the labor to take the photos is now taxable.. My CPA says no.. but what are others thoughts or ideas.. I can understand the creation of the finall album or proof book or the sale of the CD, etc.. but the labor.. can anyone advise..

Thanks.

Seems to me that the advice of your CPA should be worth more than what you will get on this form

Call three major competitors to see what they do.  State laws on sales tax can be very confusing.  I run a charter boat business and have to charge sales tax if more than one person pays to charter a boat, but not charge if a group charters the same boat.  The state could not give me a definitive answer, so I just went to see what the major market players were doing.  My theory is that if the state comes after me, they would have to go after everyone else too.  Most likely they would go after the big guys first.  Also, run your business through an LLC so you have at least one layer of liability insulation.