Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
A
100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540
Annotation 100.0305
(d) PROPERTY TRANSFERRED OR USED
100.0305 Artwork Reproduced on Packaging. Artwork is sold by an advertising agency to a client and the client transfers it to a printer for use in reproducing the image on packaging. The advertising agency is making a taxable sale to the client because the sale of artwork for use by a client to advertise its product is a retail sale. 5/27/93.