Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553
355.0020 Bindery Fabrication. Taxpayer performs bindery work that consists of gathering customer furnished printed sheets, arranging them in sequence, stapling and folding the printed sheets, enclosing them in customer furnished envelopes, and sealing, sorting and mailing the printed material.
The taxpayer's organizing of the material into sequence and stapling the pages together constitutes taxable fabrication labor and the charge for this activity is subject to tax. It is immaterial that the staples may be furnished by the customer. 11/24/53. (Am. 2005–2).