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BTLG Table of Contents > Sales and Use Tax Annotations > A > 100.0000 Advertising Agencies, Commercial Artists And Designers > Annotation 100.0450

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A

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100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540

Annotation 100.0450

(d) Property Transferred or Used

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100.0450 News Releases Prepared by Client. A client of an ad agency prepares its own news releases. The agency does not edit, rewrite or modify the releases. The agency submits the news release to a printer. The client is billed for the agency's services on a hourly bases and for the cost of the printing plus an agency commission.

If the ad agency establishes that it has acquired the printing as an agent for the client under the requirements of Regulation 1540, tax does not apply to the advertising agency's charges for its services. 1/9/85.