Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 355.0020

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).