Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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Annotation 295.0029


295.0029 Art Direction, Standby, and Strike Labor. The following are services performed in connection with the sale of a set used in commercials and are considered to be services that are a part of a sale of tangible personal property and subject to tax:

(1) Art Direction. Art direction consists of positioning the set and ordering any changes to the set during the shooting session.

(2) Standby. Standby is labor charges at the site to make any necessary changes to the set ordered by the art director.

(3) Strike. Strike is labor charges to disassemble and dispose of the set.

Any charges for adjustments or alterations to the set are charges for continued fabrication of the set for its use at the site. Art director facilitates the use of the set. Strike labor disassembles the set and disposes of it. As such, they are services intrinsically linked to the sale of the set. 6/15/93.