Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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A

100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540

Annotation 100.0292

(d) PROPERTY TRANSFERRED OR USED

100.0292 Advertising Agency—In-House Art Department. Tax applies to charges for finished art produced by an advertising agency's own art department, even though it has a true agency contract with the client. Charges for typography and copy written solely for inclusion in the finished art and any mark-up thereon would be included in the measure of tax. 10/14/75.