Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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430.0000 PRINTING AND RELATED ARTS—Regulation 1541
Annotation 430.0255
(b) PRINTING AIDS
430.0255 Computer-Generated Artwork. A retailer of keyboarding or computer services generates computer artwork, such as company logo or illustration, which become the property of the customer.
Charges for computer-generated artwork, graphics, designs or logos are subject to tax where the true object of the contract is the output and not the services rendered in providing the object. 11/2/92.