Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540
(d) PROPERTY TRANSFERRED OR USED
100.0660 Stock Photographs. An advertising agency obtains a license for a one-time use of a photograph. Printed material which includes copies of the photograph is sold to the client. The photograph itself may not be purchased for resale by the advertising agency since it is not physically incorporated into the product which is sold. 6/16/94.