or service cost and cannot be deducted from the gross proceeds accruing from retail sales. Therefore, gross proceeds, as referenced in paragraph (1) include, but aré not limited to consultation fees, sitting fees, and all other fees when such fees are charged in conjunction with the sale of photographs, blueprints, and other items sold by the retailer as provided in paragraph (1). Any reasonable and customary retainer fee separately stated on the photographer’s contract that is both nonrefundable and may not be credited toward any purchase of photographs is not taxable. The separate fee is unrelated to the production of the finished photographs.” Ala. Admin. Code (Dep’t of Revenue), Rule 810-6-1-.119 (Photographs, Photostats, Blueprints, Etc.). The De 679 So.2d 1059 (Ala.Civ.App.1995) (<HOLDING>). On appeal, Omni argued that there was “no
holding there were no grounds for challenging in a termination proceeding the alleged failure to comply with the ada in the provision of services because services are not required by the termination statute holding that the sale of a painted portrait was incidental to the provision of an artists creative services holding that artists graffitipainted clothing items serve a predominantly expressive purpose and their sale is consequently protected under the first amendment holding that the ucc applies to a computer software license with an additional obligation to provide incidental services where the predominant thrust of the contract was the sale and support of the software holding that the first amendment protects an artists original paintings and that plaintiffs sale of his paintings did not remove them from the ambit of protected expression