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BTLG Table of Contents > Sales and Use Tax Annotations > A > 100.0000 Advertising Agencies, Commercial Artists And Designers > Annotation 100.0360

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A

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100.0000 Advertising Agencies, Commercial Artists and Designers—Regulation 1540

Annotation 100.0360

(d) Property Transferred or Used

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100.0360 Modeling Fees. An advertising agency which entered into contracts with an advertiser and with a model (both independent contractors) is the retailer of the photographs which it furnishes to its clients. The taxable retail selling price of the photographs includes the photographer's charges for taking the photographs and the model's fee. 9/22/67; 11/13/67.