Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

A

100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540

Annotation 100.0100

(b) DELINEATORS AND DESIGNERS

100.0100 Renderings—Unique Drawings. An artist who provides a firm with unique architectural renderings purchased for the purpose of resale must obtain a permit since ordinarily such purchases would constitute retail sales taxable to the artist. 1/4/65.