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BTLG Table of Contents > Sales and Use Tax Annotations > A > 100.0000 Advertising Agencies, Commercial Artists And Designers > Annotation 100.0159

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100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540

Annotation 100.0159

(c) Preliminary and Finished Art

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100.0159 Preliminary Art. In order to avoid tax on preliminary art, the work must be ordered before there was a contract or agreement or approval to produce the finished art. Accordingly, it is necessary for the agency commercial artist or designer to establish proof of ordering or producing preliminary art prior to the date of contract or approval of the final art. The mere designation of a separate charge for "design" and a charge for "production" is not sufficient proof. 6/22/93.