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 100.0760

(d) PROPERTY TRANSFERRED OR USED

100.0760 Transfer of Mechanical Paste-Up. A firm transfers a mechanical paste-up it produces to a client. The firm retains title to the paste-up but the client has the right to use the paste-up for reproduction purposes. The gross receipts from the transfer of possession of the paste-up are subject to tax as the sale of tangible personal property. 9/27/73.