Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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A

100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540

Annotation 100.0034.275

(a) IN GENERAL

100.0034.275 Paste-Up Work on Customer's Premises. Charges by a self-employed graphic artist for work on a customer's premises to paste up a catalog to make it camera-ready are included in gross receipts since a fabrication labor type of sale took place. 9/26/90.