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you better believe it, at least in California there is! death and taxes! from what I understand, if your services (Photography) lead to a tangible product (prints, albums, CD of images), then there's sales tax, and the sales sale,(e.g., 6%, 8%, whatever it is for your state) is on the total package, not on just the cost of prints, or albums. however, if you shoot something, and you only offer a place where clients can download their images, such as an FTP server, then there's no sales tax b/c nothing tangible was delivered. so, I guess a more correct answer would be that it depends. here's a link to California's state board of equalization website, a PDF file you can read more on taxes for photographers. there may be a similar one for your state.. ask the Google master!
http://www.boe.ca.gov/pdf/pub68.pdf
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59.71 (A+)
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