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
100.0085 Pencil Sketches. The transfer of a pencil sketch to a customer who uses it as an "idea" for a wood sign is the transfer of tangible personal property and is subject to tax. 8/1/90.