SB 2100

Taxes, Business - As introduced, excludes from definition of "sale" in Business Tax Act the transfer of services or tangible personal property from an advertising agency to an advertising agency client when the advertising agency is acting as the agent of the client in purchasing media time, space, placement, or goods and when there is a contract standard in the advertising industry between the advertising agency and the advertising agency client for the advertising agency to act as a purchasing agent. - Amends TCA Title 67, Chapter 4, Part 7.