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 100.0300

(d) PROPERTY TRANSFERRED OR USED

100.0300 Advertising Agency as Nonagent. An advertising agency is the seller of reproduction art work prepared by its own art department for the preparation of pamphlets, etc. Section 2295 of the Civil Code provides: "An agency is one who represents another, called the principal, in dealings with third persons." An advertising agent in the preparation of art work for its client is not dealing with third persons and, accordingly, cannot act as an agent with respect to that activity. 3/11/58.