`Finished art definition
`Finished art means the final art used for actual reproduction by photo-mechanical or other processes; or for display purposes including charts, graphs, and illustrative materials not reproduced. Tax applies to the total charges made by the advertising agencies, commercial artists or designers to their clients for finished art produced by them.” (Reg. 1540(b)(4); emphasis added.)
`Finished art means the final art used for actual reproduction by photo- mechanical or other processes;…” (Subdivision (b)(4)(B).