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 100.0360

(d) PROPERTY TRANSFERRED OR USED

100.0360 Modeling Fees. An advertising agency which entered into contracts with an advertiser and with a model (both independent contractors) is the retailer of the photographs which it furnishes to its clients. The taxable retail selling price of the photographs includes the photographer's charges for taking the photographs and the model's fee. 9/22/67; 11/13/67.