Preliminary artwork, as defined for sales and use tax purposes, is property that is produced by an advertising agency in the course of providing advertising services with the intention of being used only for conveying concepts or ideas or demonstrating an idea or message to a client. It can be in tangible or digital form. Examples of preliminary artwork include concept sketches, illustrations, drawings, paintings, models, photographs, and storyboards. Preliminary artwork is not subject to sales and use tax. See Ruling #12-33 for more information.
search the help desk | find articles | submit a request
Not finding answers? Submit a request