Sales Tax / Tax Exemptions

Sales Tax

Local Sales Tax

When an order is shipped within New York State, the law requires that local sales tax be added to the order total, including any shipping charges.

Purchases in our store are subject to an 8.875% local sales tax. This tax is not a VAT and cannot be recovered by non-USA visitors when returning home.

If your order is shipping to an address in a state which requires local sales tax collection on remote purchases, or is being picked up in our Manhattan SuperStore, local sales tax will be automatically collected unless the account is registered as tax-exempt. In some cases, we may provide an estimated sales tax amount until your exact location is finalized prior to order completion.

Important information for California customers: we are legally required to collect Covered Electronic Waste Recycling Fees ("eWaste" fees) on the retail purchase or lease of "covered electronic devices" (CEDs), which are video display products that the Department of Toxic Substances Control (DTSC) has determined to be hazardous when discarded. These products include computer monitors, laptop computers, portable DVD players with LCD screens, "bare" cathode ray tubes (CRTs) and devices containing CRTs, televisions with LCD screens, plasma screens, or CRTs. The fee is variable, depending on screen size:

  • More than 4 inches, but less than 15 inches = $4
  • Greater than or equal to 15 inches, but less than 35 inches = $5
  • Greater than or equal to 35 inches = $6

If you are shipping items to a California zip code, you will see these fees as itemized components in your order tally. For more information about these regulations, go to https://www.cdtfa.ca.gov/taxes-and-fees/ewfaqsgen.htm.

Important information for residents of Puerto Rico: we are legally required to report certain purchases to the local state taxation department. Please check with your local government to see if your purchases are subject to a use tax.

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Tax Exemptions

B&H works with many government, education, non-profit, charitable, churches and other religious organizations who qualify for tax-exempt status. Once approved, customers may make tax-exempt purchases on behalf of their organizations online.

To apply for a tax-exempt account, click here.

Apply for Tax Exempt Status

You can also visit the My Account section of the website, select My Info, and then select Tax-Exempt from the links on the left side of the page.

Already have a Tax-Exempt account with us?

To connect it to your online account, please reach out to our Customer Service Team via email or by calling 212.239.7500 ext. 7149 during business hours.

Filmmaker Tax Exemptions

In some states, a producer or production company may claim a sales or use tax exemption on items or services necessary to and used or consumed directly during the production of a project intended for commercial distribution, such as a feature film, commercial, television project, or recording of live performances.

Sales and use tax exemptions may be ineligible for productions not sold to the public, such as wedding videos and videos shown on social media, or video games.

Please be aware that the incentives vary from state to state.

  • Some states that have a Film Maker Tax Exemption include: AL, CA, CT, FL, MA, MD, MN, MS, NC, NJ, NY, OK, SC, TX, UT, VT & WA

What type of business activity is subject to the exemption?

The creation of film is considered a manufacturing activity that results in the production of a film and therefore, the company producing such products may be granted an exemption for the purchase of tangible items that are used solely for production activities.

The term film usually includes the following:

  • Feature films
  • Television films
  • Commercials
  • Documentary films and shorts
  • Similar film and video productions

Film production activities eligible for incentives usually include:

  • Pre-production
  • Production
  • Post-production, (including maintaining, servicing or repairing)

Eligible items for the incentives often include:

  • Cameras and accessories, (accessories include lenses)
  • Sound recording equipment
  • Lighting systems
  • On-Set effects equipment

For more information, please visit the website for your state sales tax department.

Some states offer a Photography Production Tax Exemption:

The purchase of equipment, as well as certain supply items, used directly and predominantly in the production of photographs that are sold in tangible format, may be eligible for exemption from the sales tax in certain states.

  • Some states that have such an exemption are: ID, IN, MN, NJ, NY, PA

The term "photography" usually includes but is not limited to:

  • Aerial photography
  • Architectural photography
  • Model Portfolios
  • Passport photos
  • Photos at amusement parks & sports events
  • Photo booth sales
  • Photography for web design
  • Protraits
  • School pictures
  • Weddings
  • Videotaping an event

For more information, please review the program for your state, available on your state’s sales tax website. If you qualify, please fill out the state’s Sales Tax Exemption Certificate (available on your state’s sales tax website). Once completed, please reach out to our Customer Service Team via email or by calling 212.444.5031 during business hours for further instructions.