Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540
(c) PRELIMINARY AND FINISHED ART
100.0115 Charges for Graphic Design. A graphic designer is responsible for producing the layout of a newsletter for which the client contracts separately for the printing. During the course of the graphic designer's work, meetings are held with the copywriter, printer and client to go over layout options and ideas for additional art. The printer is under contract with the client.
Tax applies to the total charge for the layout including the portion of the charge attributable to the meetings. 11/21/91.