Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0425 Publishing Fees. A California corporation publishes a book of poems once or twice a year. A poet who wishes to have his/her work appear in the book, pays fees to have the poem, any accompanying photographs, and dedications published, but these fees do not entitle the poet to a copy of the book.
The fees to have poems, photographs, and dedications published are for the purpose of defraying publishing costs and not for the purchase of tangible personal property. Therefore, the fees are not subject to tax. 8/13/90.