DRS: Ruling 89-103, Graphic Design

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been modified and superseded in part by Ruling 95-7

Ruling 89-103

Graphic Design


The total gross receipts for graphic design work rendered to advertising agencies for media advertising are subject to the sales and use tax. Advertising agencies' fees for media advertising are not taxable pursuant to section 12-407(2)(i)(W) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

The total sales price for graphic design work provided to your clients for incorporation in an item of tangible personal property, such as brochures, direct mail pieces, forms, catalogs, annual reports, posters, newsletters, sales material, etc., are taxable. The sales of tangible personal property are subject to the sales and use tax.

LEGAL DIVISION

September 26, 1989