Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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D

210.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—General—Regulation 1669

Annotation 210.0445

(a) GENERAL

210.0445 Photography of Original Art. A taxpayer purchases original art ex-tax under resale certificates. All rights of reproduction are purchased with the works of art. The artwork is photographed and lithographs are prepared from the photographs. The lithographs are sold. The original art is ultimately also sold. The photography of the artwork for purposes of preparing lithographs constitutes a use of the artwork which is beyond demonstration, display or retention while holding it for sale in the regular course of business. Tax applies to cost of the artwork to the taxpayer. 7/14/94.