Psychedelic Arts Remembered, of Aspen, Colorado, provides special ink and graphic design prints to Premier Printers Ltd., Vancouver, Canada, for the purpose of producing a multi-colored poster for Psychedelic Arts’ account. The graphic design prints are produced by Psychedelic Arts in its Aspen studio. Both the prints and ink are supplied by Psychedelic Arts to Premier free of charge and at no future obligation. Psychedelic Arts also provides Premier with a complementary ski vacation package for four to garner a discount on future business transactions. To cover Premier’s cost of setting up the lithographic process, Psychedelic Arts pays a down payment of US $2,000 to Premier. Which ONE of the following choices constitutes an “assist(s)” for appraisement under the transaction value method?
A) The design prints.
B) The special ink.
C) Both the design prints and special ink.
D) The complimentary ski vacation package for four.
E) The US $2000 down payment.
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The Answer is: B
Citation: 19 CFR 152.102(a)
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