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BTLG Table of Contents > Sales and Use Tax Annotations > A > 100.0000 Advertising Agencies, Commercial Artists And Designers > Annotation 100.0085

Sales and Use Tax Annotations

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A

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100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540

Annotation 100.0085

(b) Delineators and Designers

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100.0085 Pencil Sketches. The transfer of a pencil sketch to a customer who uses it as an "idea" for a wood sign is the transfer of tangible personal property and is subject to tax. 8/1/90.