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. These materials can be in a tangible or digital form. Examples of advertising materials include brochures, catalogs, and point-of-purchase materials. Advertising materials 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.
Reference: Letter Ruling 12-33.
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