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BTLG Table of Contents > Sales and Use Tax Annotations > A > 100.0000 Advertising Agencies, Commercial Artists And Designers > Annotation 100.0073

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A

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100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540

Annotation 100.0073

(b) Delineators and Designers

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100.0073 Design Consultant. An individual, who describes his/her operation as a design consultant, provides its customers with ideas in how their products should look, feel and function. A large part of the work pertains to appearance and characteristics of the specific products. The ideas are usually conveyed through sketches, renderings or drawings. Sometimes a 3-dimensional study model is used to accurately convey the final color, finish, texture, feel or tactile quality of the concept.

Based upon the description of this business, the individual is a commercial artist or designer, not a design consultant who provides only services. Although some services are almost always necessary in the creation and manufacturer of commercial products and sales tax may be charged on the mass produced item when sold at retail, sales tax nevertheless applies to the transfer of those items which the client uses to manufacture other products. 2/13/91.