Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0344

(b) PRINTING AIDS

430.0344 Title Clause on Photographs. After having signed an agreement with its customer, containing a passage of title clause, an advertising agency purchases a photograph under its resale certificate. Assuming that, under the terms of the agreement, the ad agency transfers title to the photograph to its customer prior to use, the sale of the photograph to the agency is nontaxable. Tax applies to the agency's retail sale of the photograph to the customer.

If the agency purchases a photograph under its resale certificate and title does not pass to the customer, the exercise of any right or power over the photograph other than the sale of the photograph, is a use of the photograph and the agency would owe use tax on the purchase price of the photograph. 3/30/93.