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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
Annotation 100.0034.275
(a) In General
100.0034.275 Paste-Up Work on Customer's Premises. Charges by a self-employed graphic artist for work on a customer's premises to paste up a catalog to make it camera-ready are included in gross receipts since a fabrication labor type of sale took place. 9/26/90.