Financial Affairs

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Photographic Services Payment Guide

This guide provides general information about payments made to photographers and for photographic-related services.

Payments made to photographers or for photographic-related services are procured through a UCSC purchase order. Information on how to do this is available from Procurement Services.

Payee Setup 204 Form Helper

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Photographic Services

Before you start
Ways to pay
Applicable sales and use tax
Common oversights
UC Procedure Reference
Where to get help
Relevant Appendices

Before you start

Important information to know:

Avoid conflicts of interest:
Refer to the appendices for information covering employee-vendor conflict of interest issues.

Tax information:
Payments may only be made to recipients with a Social Security Number or an Individual Taxpayer Identification Number (ITIN).
Use IRS Form W-7 Application for IRS Individual Taxpayer Identification Number to apply for an ITIN number.

Payment:
If this is the first time the recipient will be receiving a UCSC non-payroll payment, complete a Payee Setup 204 form.

Account Codes - Photographic Services

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Ways to pay
A Pro-Card may only be used to purchase printing services from UCSC Printing Services. Purchases from any other vendor must be procured through CruzBuy. For more information about CruzBuy and the purchase order process, see Procurement Resources.
- A direct payment cannot be made to the vendor.
- Out-of-pocket payment for this type of good or service will not be reimbursed.
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Applicable sales and use tax

The chart below summarizes important sales tax information related to payments made for photographer and photographic-related services:

Type of Transaction

CA Sales Tax?

Photographer services, including:

Labor
Wages paid to an assistant or model
Film and film development
Travel expenses
Props
Rented equipment used by the photographer

Yes

Usage right to reproduce a photograph (royalty fee)

Yes

Right to possess and display photographs for a specific period of time (lease fee)

Yes

Common oversights
Speed up getting a payment processed by avoiding these common oversights.
- Forgetting to provide the recipient’s social security number or individual taxpayer identification number.
- Forgetting to request a change order from the Purchasing Office when the amount to be paid will exceed the amount allowed on the Purchase Order.
- Forgetting to submit a Payee Setup 204 form for a first-time reimbursement or payment recipient.
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UC Procedure Reference

For more information, see UC Procedure Reference D-371-36 Disbursements: Invoice Processing in Response to Purchase Authorizations.

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Where to get help
Assistance is available for the following topics:
- Purchase order, change order, and Employee-Vendor Conflict of Interest Evaluation Form-related questions: Procurement Resources
- All other questions: Financial Administrative Services and Transactions/Accounts Payable Office (FAST/AP)
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Relevant Appendices

GLACIER Guide for Foreign National Tax Compliance System

Foreign National Visitor/Non-Resident Alien Requirements

Employee–Vendor Conflict of Interest

Tax Reporting and Withholding Information

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Photographic Services Payment Guide