Root. 1. Alternatively referred to as an admin, administrator, and gatekeeper, root is a superuser account on a computer or network and has complete control. See our Administrator definition for a full explanation.
Providing a photography or videography service is considered a professional service, and therefore is non-taxable. A photography or videography service only includes the actual taking of the photographs or videos (e.g. sitting fee, photo shoot, studio fee, etc).
However, the cost of the taxable items in the package is more than $100.00. In this situ-ation, the sale of the gift package is not taxable, but the store owes use tax on their cost of all taxable items included in the gift package. References M. S. 297A.61, Subd. 31, Prepared food M. S. 297A.61, Subd.