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 100.0170

(c) PRELIMINARY AND FINISHED ART

100.0170. Purpose of Preliminary Art. A disk containing computer generated preliminary art, after being shown to and approved by the client, is sent to the typesetter who uses the disk to drive the typesetting machine. Under these circumstances, the contents of the disk do not qualify as preliminary art as they were not created "solely for the purpose of demonstrating an idea or message for acceptance by the client", as required by in Regulation 1540(a)(11). 8/24/90. (Am. 2005–2).