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Business Taxes Law Guide—Revision 2024
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
A
100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540 (View entire section)
(a) In General
- 100.0010 Advertisements in the Form of Sketches
- 100.0015 Advertising Agency Acting as Agent
- 100.0016 Advertising Agency Acting as Agent
- 100.0030 Art Incorporated Into Printed Sales Message
- 100.0030.800 Artwork and/or Negatives Sold to Lessor
- 100.0031 Artwork Transferred by Modem
- 100.0032 Artwork Shipped Outside the State
- 100.0032.250 Evidence Artwork was Transferred by Modem
- 100.0032.700 Lease and Sublease of Intermediate Products
- 100.0032.875 Licensing Agent—Providing Artwork
- 100.0033 Management Fee
- 100.0034 News Releases and Copywriting
- 100.0034.200 Outdoor Displays and Projected Images
- 100.0034.275 Paste-Up Work on Customer's Premises
- 100.0034.310 Postcard Advertising
- 100.0034.360 Press Check
- 100.0034.400 Producing a Print Advertisement
- 100.0035 Service or Sale
- 100.0036 Sales of Layouts
- 100.0037 Sale—Transfer Via Modem
- 100.0037.300 Transfer of Artwork by Artist Via Computer
- 100.0037.400 Transfer of Artwork into Computer's Memory
- 100.0037.500 Transfer of Photographs into External Computer Harddrive
- 100.0038 Charges to Agencies
- 100.0039 Fund Raising Consultant
(b) Delineators and Designers
- 100.0054 Calligraphy, etc
- 100.0060 Caricatures
- 100.0071 Comprehensive Pencil Layouts—Independent Contractor
- 100.0073 Design Consultant
- 100.0074 Design Copy Furnished to Clients
- 100.0074.080 Design of Retail Store Interior
- 100.0074.100 Design of a Television News Set
- 100.0074.500 Designing Advertisements
- 100.0085 Pencil Sketches
- 100.0100 Renderings—Unique Drawings
- 100.0103 Signs and Graphics Services
(c) Preliminary and Finished Art
- 100.0125 Concept Design of Stage Sets
- 100.0129 Acceptance of Preliminary Art
- 100.0130 "Design Time"
- 100.0145 Mechanical Artwork
- 100.0158 Packaging Design Transfer
- 100.0159 Preliminary Art
- 100.0160 Preliminary Art
- 100.0161 Preliminary Art
- 100.0162 Preliminary Art
- 100.0163 Preliminary Art
- 100.0164 Preliminary Art
- 100.0168 Purchased Material Incorporated in Finished Art
- 100.0170. Purpose of Preliminary Art
- 100.0180 Rough Sketch
- 100.0185 Sales of Illustrations through an Agent
- 100.0187 Sketches as Finished Art
- 100.0190 Title Clause
- 100.0193 Transfers of Artwork
- 100.0195 Tracing the Final Drawing
- 100.0197 Transfer of Artwork on Disc
- 100.0198 Transfer of Finished Art to Third Party
- 100.0200 Typography—Paste-Ups
- 100.0220 Typography—Paste-Ups
- 100.0250 Where Preliminary Art Is Found Taxable
- 100.0251 Preliminary Art
(d) Property Transferred or Used
- 100.0292 Advertising Agency—In-House Art Department
- 100.0300 Advertising Agency as Nonagent
- 100.0304 Artwork
- 100.0305 Artwork Reproduced on Packaging
- 100.0306 Artwork Used for Reproduction Purposes
- 100.0308 Campaign Literature
- 100.0309 Concept Development
- 100.0310 Copy Writing Solely for Media Advertising
- 100.0320 Copy Writing Used in Media Advertising
- 100.0328 Cutouts
- 100.0340 Engravings for Out-of-State Periodicals
- 100.0355 Mechanical Assembly Purchased from Outside Source
- 100.0360 Modeling Fees
- 100.0450 News Releases Prepared by Client
- 100.0660 Stock Photographs
- 100.0760 Transfer of Mechanical Paste-Up
- 100.0900 Writing Advertising Copy