Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540
(c) PRELIMINARY AND FINISHED ART
100.0164 Preliminary Art. In order to avoid tax on preliminary art, it is not necessary that the specific term "preliminary art" appears on the invoice as long as the description is sufficiently clear and all of the requirements of Regulation 1540 for exclusion from tax are met. 11/3/94.