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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2288

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330.0000 Leases of Tangible Personal Property—In General—Regulation 1660

Annotation 330.2288

(a) In General

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330.2288 Illustrator for Publications. An illustrator delivers to a magazine company the temporary possession of an illustration for use in a publication. Upon publication the original illustration is returned and the illustrator is paid. The transaction is a lease of the property which is subject to use tax. The tax must be reported and paid by the illustrator-lessor for the period in which payment is received.

If all rights to the illustration are relinquished at the time of the transfer and the illustration is not returned to the illustrator, the transaction is a sale and sales tax is due for the period in which the illustration was delivered to the magazine company. 10/5/93.