Senate Bill No. 228, introduced by Senator Abraham, aims to provide state and local sales and use tax exemptions specifically for photography and videography services. The bill proposes that the first 90% of the sale price invoiced as a lump sum for these services will not be subject to sales tax, provided that the photos or videos are not separately stated on the invoice and are delivered electronically. This exemption does not apply to the sale of physical items such as photo books, portraits, or prints. Additionally, the bill grants the secretary of the Department of Revenue the authority to adopt rules and regulations to manage this sales tax exclusion.

The proposed law also clarifies that photography and videography services will not be included in the definition of taxable services for state and local sales tax purposes. Furthermore, it specifies that these exemptions will remain in effect until June 30, 2025, aligning with the suspension of numerous other sales tax exemptions and exclusions currently in place. The bill is set to take effect upon the governor's signature or after the designated time for gubernatorial action.