Preliminary art definition
Preliminary art means roughs, visualizations, layouts and comprehensives, title to which does not pass to the client, but which are prepared by an advertising agency, commercial artist or designer solely for the purpose of demonstrating an idea or message for acceptance by the client before a contract is entered into or before approval is given for preparation of finished art to be furnished by the agency, commercial artist or designer to its client. Tax does not apply to separate charges for preliminary art except where the preliminary art becomes physically incorporated into the finished art, as, for example, when the finished art is made by inking directly over a pencil sketch or drawing, or the approved layout is used as camera copy for reproduction. The charge for preliminary art must be billed separately to the client, either on a separate billing or separately charged for on the billing for the finished art. It must be clearly identified on the billing as preliminary art. Proof of ordering or producing the preliminary art, prior to the date of the contract or approval for finished art, shall be evidence by purchase orders of the buyer, or by work orders or other records of the agency, commercial artist or designer. No other proof shall be required.”
Preliminary art means roughs, visualizations, comprehensives and layouts, title to which does not pass to the client, but which are prepared solely for the purpose of demonstrating an idea or message for acceptance by clients before a contract is entered into or approval is given for production or preparation of finished art. (“Finished art” means the final art used for display purposes or for actual reproduction by photomechanical or other processes.) “Preliminary art” also includes sample or “spec” copy prepared for acceptance by the client before a contract is entered into. Tax does not apply to separate charges for preliminary art except where the preliminary art becomes physically incorporated into the finished art, as, for example, when finished art is made by inking directly over a pencil sketch or drawing, or the approved layout is used as camera copy for reproduction.
Preliminary art means roughs, visualizations, layouts and comprehensives, title to which does not pass to the client but which is prepared by an advertising agency, commercial artist or designer solely for the purpose of demonstrating an idea or message for acceptance by the client before a contract is entered into or before approval is given for
More Definitions of Preliminary art
Preliminary art as used herein means roughs, visualizations, layouts, and comprehensives submitted by an advertising agency to its clients for the client’s approval of the advertising concept or message prior to the preparation of finished art. (“Finished art” as used herein means the final art, assembly, or formulation representing the ultimate product to be used for actual reproduction by photomechanical or other process used by the client for display or other advertising purposes. Examples include all camera-ready art, drawings, architectural delineations, paintings, retouched photographs, lettering, assembly of elements, and show cards.) Tax does not apply to separately stated charges for preliminary art except where the preliminary art becomes physically incorporated into the finished art, as, for example, when the finished art is made by inking directly over a pencil sketch or drawing, or the approved layout is used as camera copy for reproduction.
Preliminary art means roughs, visualizations, layouts and comprehensives, title to which does not pass to the client but which is prepared by an advertising
Preliminary art means roughs, visualizations, layouts and comprehensives, title to which does not pass to the client, but which are prepared by an advertising agency, commercial artist or designer solely for the purpose of demonstrating an idea or message for acceptance by the client before a contract is entered into or before approval is given for preparation of finished art to be furnished by the agency, commercial artist or designer to its client.