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BTLG Table of Contents > Sales and Use Tax Annotations > A > 100.0000 Advertising Agencies, Commercial Artists And Designers > Annotation 100.0130

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A

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100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540

Annotation 100.0130

(c) Preliminary and Finished Art

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100.0130 "Design Time." In the absence a client's purchase orders or an artist's work orders to prove that the artist's clients ordered, or the artist produced "preliminary art," the billing description "Design Time" in connection with the preparation of mechanicals and camera ready art is not sufficient to identify the time as being for preliminary art as there is no evidence that preliminary art was prepared prior to approval of the finished art. The situation is not corrected by merely relabeling the charge as preliminary art. 2/8/83.