1. Digital Delivery ONLY (e.g., via email, file transfer):
No sales tax is charged.If you solely provide the digitized logo electronically (e.g., sending the file to the client), it's considered a non-taxable service in Texas.
2. Tangible Delivery (e.g., on a USB drive, printed):
Sales tax is due.If you provide the digitized logo on a physical medium (e.g., USB drive) or as a printed copy, then theentiresale (including the digitization service and the tangible product) is subject to sales tax.
In Summary:
Digitizing a logo is generally considered a service.
If delivered digitally only, it is not taxable in Texas.
If delivered on a tangible item, the entire sale is taxable.
Important Note:If you are uncertain about the taxability of your specific situation, you should consult with the Texas Comptroller of Public Accounts or a qualified tax professional for clarification.