Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


A


100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540

Annotation 100.0292

(d) Property Transferred or Used


100.0292 Advertising Agency—In-House Art Department. Tax applies to charges for finished art produced by an advertising agency's own art department, even though it has a true agency contract with the client. Charges for typography and copy written solely for inclusion in the finished art and any mark-up thereon would be included in the measure of tax. 10/14/75.