California CDTFA Issues Information on Application of Sales Tax to Graphic Design, Printing, Publishing Businesses

The California Department of Tax and Fee Administration April 1 issued information on the application of sales and use tax to graphic design, printing, and publishing business operations. The publication provides information on: 1) taxable and nontaxable sales; 2) technology transfer agreements relating to artwork sold or leased to customers; 3) rules that apply to graphic designers working in the motion picture industry, sales of printed matter produced by printers in-house, sales of printed sales messages, sales of newspapers and periodicals, and a publisher’s sales of printed literature; and 4) the procedure to report sales and purchases, apply taxes to ...