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
100.0129 Acceptance of Preliminary Art. In order to show that art qualifies as nontaxable preliminary art, it is not necessary that there be separate contracts for preliminary art and for finished art. Acceptance of preliminary art may be made either before a contract is entered into for the production of finished art or before the client (with a contract already entered into) authorizes the agency to prepare the finished art. 4/12/94.