annamayer

<p>If you do not deliver ANY physical product then your service fee is not subject to CA sales tax. If the digital product comes delivered on a physical medium (ie DVD or USB key) then it would be taxable. I just had this conversation with a CA BOE rep.</p>

<p>Yes. You would need a property release, similar to a model release.<br> http://www.alamy.com/customer/help/releases.asp</p>