Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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A

100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540

Annotation 100.0054

(b) DELINEATORS AND DESIGNERS

100.0054 Calligraphy, etc. Calligraphy is hand lettering and it is taxable as artwork pursuant to Regulation 1540 except when addressing for mailing. Addressing for mailing is nontaxable whether done by hand, by a calligrapher, by a typewriter, by a computer, or by a calligraphy machine. Addressing for other purposes, such as an inside address on a letter, which does not show through the window of an envelope, is taxable regardless of the method used.

One-of-a-kind art pieces created for a client, signs, and camera ready art are all taxable when sold at retail in this state. 7/1/91.