“Conceptual services” are services performed to share ideas, concepts, messages, etc., in advance of getting into a contract or obtaining approval for finished art, that generally result in the creation and growth and development of preliminary designs (preliminary art). Preliminary art is tangible personal property prepared solely for demonstrating a thought, concept, look, or message for acceptance by the client before preparation of finished art. Samples of preliminary art include roughs, visualizations, drawings, sketches, renderings, illustrations, layouts, comprehensives, photographs, negatives, transparencies, prints, copies, chromatics, stats, logotypes, scans, lasergraphics, visual prototypes, and electronic imagery. Preliminary art isn’t going to include items utilized to produce finished art (i.e., intermediate production aids).