What are advertising materials, and are they subject to sales and use tax?

Advertising materials, as defined for sales and use tax purposes, are property that are produced to advertise a product, service, idea, concept, issue, place or thing.  They can be in tangible or digital form.  Examples of advertising materials include brochures, catalogs and point-of-purchase materials.  They do not include preliminary artwork or certain original sound recordings and video recordings.  Advertising materials are subject to sales tax on the sales price for the entire transaction that results in the materials, including any advertising services and final artwork.  See Ruling #12-33 for more information.

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