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REQUIRED POSTERS AND NOTICES. All of the postings listed below are available online and can be downloaded and printed http://www.dir.ca.gov/wpnodb.html. If you need more than five copies of any posting or have questions about required postings, you can. e-mail the DIR at Posting@dir.ca.gov,
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- Sales and Use Tax Regulations
- Regulation 1540. Advertising Agencies and Commercial Artists.
- Regulation 1541. Printing and Related Arts.
- Lation 1541.5. Printed Sales messages.
- Regulation 1543. publishers.
BTLG Table of Contents > Sales and Use Tax Regulations > Article 4. Graphic Arts and Related Enterprises> entire article
Article 4. Graphic Arts and Related Enterprises
1. 1540 Advertising Agencies and Commercial Artists 2. 1541 Printing and Related Arts 3. 1541.5 Printed Sales Messages 4. 1542 Signs, Show Cards, and Posters[Repealed.] 5. 1543 Publishers
Reference:Sections 6006, 6010.3, 6010.30, and 6015, Revenue and Taxation Code. Preston v. State Board of Equalization(2001) 25 Cal. 4th 197, 105 Cal. Rptr. 2nd 407. (a) Definitions. (1) Advertising. Advertising is commercial communication utilizing one or more forms of communication (such as television, print, billboards, or the Internet) from or o...
Reference:Sections 6006–6012, Revenue and Taxation Code. (a) Definitions. (1) Clip Art. Clip art is prepackaged art (including photographic images) which is not produced to the special order of the customer and which is commercially available on CD ROM, other electronic media, or by computer program for use in digital page layout. Images that are e...
Reference:Section 6379.5, Revenue and Taxation Code. (a) Definitions. (1) "Printed Sales Messages" means and is limited to catalogs, letters, circulars, brochures, and pamphlets printed for the principal purpose of advertising or promoting goods or services. The term includes such items as department store catalogs, brochures advertising automobile...
Reference:Sections 6006, 6015, 6094, 6244, 6362, 6379.5, and 6396, Revenue and Taxation Code. (a) Definitions. (1) Art Director. An art director prepares general specifications (in the form of verbal instructions or rough sketches) for an illustrator or photographer. (2) Author. An author creates an original manuscript, whether written by hand, on ...
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Use Schedule CA (540), California Adjustments – Residents, to make adjustments to your federal adjusted gross income and to your federal itemized deductions using California law. Specific Line Instructions
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