Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > A > 100.0000 Advertising Agencies, Commercial Artists And Designers > Annotation 100.0305

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 100.0305

(d) Property Transferred or Used

---

100.0305 Artwork Reproduced on Packaging. Artwork is sold by an advertising agency to a client and the client transfers it to a printer for use in reproducing the image on packaging. The advertising agency is making a taxable sale to the client because the sale of artwork for use by a client to advertise its product is a retail sale. 5/27/93.