In New York, videotape catalogs of television commercials with advertising messages attached are subject to the New York sales and use tax, at both the state and local levels. These catalogs are considered purchases of tangible personal property when sent to prospective clients and customers and are not eligible for exemption as printed promotional materials. The total charges, including all production costs, are to be included in the taxable amount. However, if these same items are shipped outside of New York, they are eligible for exemption as promotional materials. (AdvantEdge Television Advertising, Inc. (Advisory Opinion), New York Commissioner of Taxation and Finance, TSB-A-03(1)S, January 23, 2003)