tailieunhanh - GRAPHIC DESIGN, PRINTING, AND PUBLISHING

Graphic design is a creative process that combines art and technology to communicate ideas in print and electronic media. Graphic design often refers to both the process (designing) by which the visual communication is created and the products (designs) which are generated. Common uses of graphic design include identity (logos and branding), websites, publications (magazines, newspapers, and books), advertisements, and product packaging. For example: a product package might include a logo or other artwork, organized text, and pure design elements such as shapes and color which unify the piece. . | Gra phic Desig n Printin g andiPublish ing i I I i i i i I I I I I PUBLICATION 37 OCTOBER 2011 BOARD MEMBERS Names updated 2012 MICHELLE STEEL Third District Orange County JEROME E. HORTON Fourth District Los Angeles JOHNCHIANG State Controller CYNTHIA BRIDGES Executive Director BETTY T. YEE First District San Francisco SEN. GEORGE RUNNER Ret. Second District Lancaster PREFACE This publication is designed to help you understand how sales and use tax applies in your business operations. If you cannot find the information you are looking for in this publication please see our website or call our Taxpayer Information Section at 1-800-400-7115. Customer service representatives are available to answer your questions weekdays between 8 00 . and 5 00 . Pacific time except state holidays. This publication complements publication 73 Your California Seller s Permit which includes general information about obtaining a permit using a resale certificate collecting and reporting sales and use taxes buying selling and discontinuing a business and keeping records. Please also refer to our website or the For More Information section of this publication for the complete list of Board of Equalization BOE regulations and publications referenced in this publication. We welcome your ideas on improving this or any other BOE publication. You may write to us at Audit and Information Section MIC 44 State Board of Equalization PO Box 942879 Sacramento CA 94279-0044 Note This publication summarizes the law and applicable regulations in effect as of the date of printing. However changes in the law or in regulations may occur. If there is a conflict between the text in this publication and the law the law will always be controlling. To contact your Board Member see members . e services BOARD OF EQUALIZATION Fast Easy and Accurate. CONTENTS Title Page Introduction-Sales Tax Basics for Graphic Designers Printers and Publishers 1 Graphic