Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0887

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.0887 Artwork for Silk Screening. A taxpayer sold custom T-shirts and other printed items. The taxpayer created the art to the customer's specifications or found a suitable piece in his archives. He retained title to the artwork, but made a separate charge for camera work and the silk screens. The charge for the camera work and silk screens is a part of the gross receipts which are subject to tax. Gross receipts include the total amount of the sale price without deduction on account of labor or service cost. It is immaterial that the taxpayer separately stated his labor charges. 2/22/94.