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 100.0251

(c) PRELIMINARY AND FINISHED ART

100.0251 Preliminary Art. The requirement in Regulation 1540 that "preliminary art" must be clearly identified on the billing as preliminary art does not mean it must be designated as "preliminary." Suitable terms such as "roughs," "visualizations," "layouts," "comprehensives," "concept art," etc., which are descriptions of the preliminary art will suffice. 1/21/77.