Tennessee § 67-6-312 Transfer of preliminary artwork by advertising agency - Sale or use of final artwork and advertising materials subject to tax

Tennessee Statutes

§ 67-6-312 — Transfer of preliminary artwork by advertising agency - Sale or use of final artwork and advertising materials subject to tax

Tennessee § 67-6-312

Title67

This text of Tennessee § 67-6-312 (Transfer of preliminary artwork by advertising agency - Sale or use of final artwork and advertising materials subject to tax) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-6-312 (2026).

Text

(a)There is exempt from the sales or use tax the transfer of preliminary artwork by an advertising agency to its client. The use by an advertising agency of preliminary artwork created by the advertising agency to provide advertising services is exempt from the taxes imposed by this chapter.

(b)The sale or use of final artwork is subject to the taxes levied by this chapter. If final artwork is provided by an advertising agency to its client pursuant to an agreement for providing advertising services, the sales price for the final artwork shall not include any fees paid for advertising services and shall include only the charges made by the advertising agency that are directly allocable to the production of final artwork.

(c)The sale or use of advertising materials is subject to the taxe

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(a) There is exempt from the sales or use tax the transfer of preliminary artwork by an advertising agency to its client. The use by an advertising agency of preliminary artwork created by the advertising agency to provide advertising services is exempt from the taxes imposed by this chapter. (b) The sale or use of final artwork is subject to the taxes levied by this chapter. If final artwork is provided by an advertising agency to its client pursuant to an agreement for providing advertising services, the sales price for the final artwork shall not include any fees paid for advertising services and shall include only the charges made by the advertising agency that are directly allocable to the production of final artwork. (c) The sale or use of advertising materials is subject to the taxes levied by this chapter.