William B. Sellers, partner in the firm's Montgomery, Ala., office, was quoted in Bloomberg BNA's Daily Tax Report on May 3, 2016 regarding a recent decision by the Alabama Court of Civil Appeals. The court ruled that photographers need not collect sales tax on their services. In Alabama Department of Revenue v. Omni Studio, LLC the court granted Omni Studios summary judgment to set aside the final assessment of sales tax. The court reasoned that prints of photographs are incidental to the services of a photographer and are not subject to sales tax. Mr. Sellers discussed the ongoing tension between taxing personal property and services where personal property is merely incidental to providing professional services.