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 100.0220

(c) PRELIMINARY AND FINISHED ART

100.0220 Typography—Paste-Ups. Advertising agencies and commercial artists are retailers of paste-ups which they produce and sell to others for use in the production of printed matter. When copy is produced by means of the Varityper and is physically incorporated into such a paste-up, the entire charge for the paste-up, including the portion of the charge attributable to the copy, is subject to tax. 5/11/67.