Texas Comptroller Issues Sales Tax Policy News on Graphic Design, Photography

The Texas Comptroller of Public Accounts Nov. 1 issued tax policy news on graphic design and photography for sales and use tax purposes. The comptroller explained that charges for the design and sale of graphic art, whether in electronic or hard copy format, are taxable. Examples of graphic art can include: 1) designing logos; 2) graphics for a customer’s website homepage; 3) business stationery; and 4) display items and marketing materials. All costs, expenses, and services related to producing the design are taxable as part of the sale of finished art. Sales of photographs provided to customers as physical prints, ...