Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540
(b) DELINEATORS AND DESIGNERS
100.0074 Design Copy Furnished to Clients. A commercial artist performs design work for clients. The original art or designs are retained and copies are furnished to clients for use in newspaper advertisements. The entire charge is taxable regardless of the fact that only a copy of the artwork is furnished to the customer. 3/27/95.