California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 4 - Graphic Arts and Related Enterprises › Section 1543 - Publishers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(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 a typewriter or computer, or otherwise,
				  for the purpose of publication. For purposes of this regulation, the following
				  persons are also authors:
(A) Copy editor,
				  who reviews a manuscript for grammatical consistency and clarity.
(B) Developmental editor, who consults with
				  the author who created an original manuscript for purposes of publication to
				  develop the concepts in the manuscript, or who reviews the copy edited
				  manuscript and recommends visual concepts.
(C) Manuscript reviewer, who reviews a
				  manuscript for technical accuracy and acceptability to the proposed audience.
				  For example, a reviewer may review the manuscript of a book on gardening for
				  technical accuracy and suitability of the gardening advice for a particular
				  climate.
(D) Photo researcher, who
				  assists other authors or publishers in obtaining permission and rights from
				  third parties to use photographic images for purposes of reproduction in the
				  publication of a manuscript.
(E)
				  Translator, who produces a manuscript that is a translation of material from a
				  different language.
(3)
				  DESIGNER. A designer plans and prepares a general layout of typographical and
				  illustrative elements for printed literature.
(4) FINISHED ART. Finished art is the final
				  artwork used for actual reproduction by photomechanical or other processes, or
				  used for display. It includes electronic art, illustrations (e.g. drawings,
				  diagrams, halftones, or color images), photographic images, sculptures,
				  paintings, and handlettering.
(5)
				  ILLUSTRATOR. An illustrator creates an illustration, which is an original
				  artwork (including cartoons and comic strips) licensed for the purpose of
				  publication.
(6) PHOTOGRAPHER. A
				  photographer creates an original photographic image through the use of a camera
				  or similar device, which photographic image is licensed for the purpose of
				  publication.
(7) PHOTOSTAT. A
				  photostat (also called a "stat") is a copy produced by photographic means,
				  often used in layout, dummy work, or "for position only" on camera-ready
				  art.
(8) PRELIMINARY ART.
				  Preliminary art is tangible personal property which is prepared 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 provided neither title to, nor permanent possession of, such
				  tangible personal property passes to the client. Examples of preliminary art
				  include roughs, visualizations, layouts, comprehensives, and instant
				  photos.
(9) PRODUCTION FUNCTION. A
				  production function is a segment of the process of producing camera-ready art
				  or camera-ready copy, and includes the following:
(A) Alterations, which are changes made to
				  typeset copy or camera-ready copy.
(B) Dummy, which is a mock-up or layout of a
				  page showing position and overall form, used for approval. A dummy can be
				  assembled manually or generated by a computer program. A dummy is never
				  physically incorporated into a mechanical or paste-up.
(C) Formatting, which is a manuscript
				  mark-up, when done electronically.
(D) Manuscript mark-up, which is the
				  application of type specifications to a manuscript for typesetting, when done
				  manually.
(E) Mechanical or
				  paste-up (also called camera-ready art or camera-ready copy), which is produced
				  by preparing copy to make it camera-ready with all type and design elements,
				  and then pasting the prepared copy on artboard or illustration board in exact
				  position along with instructions, either in the margins or on an overlay, for
				  the platemaker.
(F) Production
				  Coordination or Production Direction, which is the coordination and scheduling
				  of the various components of a project.
(G) Production Editing, which is editing that
				  maintains editorial integrity of the author's work during the production
				  process.
(H) Proofreading, which is
				  a reading of typeset copy for correctness in comparison with the original
				  manuscript.
(I) Typesetting,
				  typography, or composition, which is the fabrication or production of composed
				  type, or reproduction proofs thereof, for use in the preparation of printed
				  matter. Typesetting, typography, or composition does not include the
				  fabrication or production of a paste-up, mechanical, or assembly of which a
				  reproduction proof is a component part.
(10) PUBLISHER. A publisher owns, outright or
				  by license, the rights to reproduce, market, and distribute printed
				  literature.
(11) SYNDICATOR. A
				  syndicator receives from authors original manuscripts, or reproduction proofs
				  thereof, including columns, cartoons, and comic strip drawings, and distributes
				  those manuscripts to publishers for publication.