A preliminary production aid is property used in the process of creating preliminary art and generally includes such items as scans, layouts, visualizations, artwork, illustrations, proofs, images, etc. Unlike intermediate production aids and special printing aids, preliminary production aids are not presumed sold to the customer prior to use. As such, you should pay tax on your purchase of tangible items developed and used to produce your preliminary designs. As explained in Preliminary art vs. finished art, preliminary art is produced solely for demonstrating an idea, concept, look, or message for the customer’s review and acceptance prior to the customer’s.
