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BTLG Table of Contents > Sales and Use Tax Annotations > A > 100.0000 Advertising Agencies, Commercial Artists And Designers > Annotation 100.0180

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A

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100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540

Annotation 100.0180

(c) Preliminary and Finished Art

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100.0180 Rough Sketch. A preliminary sketch does not become "physically incorporated" into the finished art when the rough sketch is used to trace the outline of the art work to a separate water color board which is the finished art. The preliminary art work does not become "physically incorporated" unless it is actually touched up or finished and physically delivered to the customer as the finished art. 12/20/65.