British Columbia Bulletins SST 035, “Advertising Agencies” and SST 128, “Graphic Designers”

The province has recently revised these bulletins to clarify how tax applies when tangible personal property is incorporated with the provision of advertising or graphic design services. When a client of an advertising or graphic design firm receives an original copy or first final version of a design in a tangible format, such as paper ordisk, the tangible personal property is considered incidental to the supply of the design and no tax applies. However, any subsequent copies provided to a client would be subject to tax.