Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
100.0000 ADVERTISING AGENCIES, COMMERCIAL ARTISTS AND DESIGNERS—Regulation 1540
(d) PROPERTY TRANSFERRED OR USED
100.0900 Writing Advertising Copy. Writing advertising copy is generally a non-taxable service. A charge for writing copy that is obtained by an advertising agency, as an agent of the client, is nontaxable. However, tangible personal property that is sold at retail is taxable and includes, in the taxable gross receipts, the charge for writing copy as part of the selling price of that property. 8/24/90.