An intermediate production aid is property used in the process of creating finished art or special printing aids, and includes such items as artwork, illustrations, photographic images, scans, and photo engravings. Intermediate pro duction aids do not include items used to produce preliminary designs/art. When you use intermediate production aids in the creation of finished art or special printing aids, it is presumed that the intermediate production aids are resold to your customer prior to any use. This is true whether you separately state the charge for the intermediate production aid or.
