Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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A

100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540

Annotation 100.0125

(c) PRELIMINARY AND FINISHED ART

100.0125 Concept Design of Stage Sets. A company is responsible for the concept design and follow through to the finished project of stage presentations. This includes the scenery, stage rigging, etc. The following specific sales are made by the company.

(1) The services provided by the company include conceptual design, drafting, floor plans, lighting design, and blueprints.

The charge for such design is taxable according to Sales and Use Tax Regulation 1540(c). However, tax does not apply to separate charges for preliminary art as defined in (a)(11).

(2) The company designs and produces the item designed.

The charge for producing and designing the item is subject to tax.

(3) Company makes a retail sale of designs or scenery. Charges include services such as production management, site labor, site survey and miscellaneous services.

Tax applies to the entire gross receipts of the sale with no deduction for charges for the various items listed.

(4) Company constructs a "tech platform" for the client and removes the platform after production.

Tax applies to the charge for the platform. 10/23/91. (Am. 2005–2).