Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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N

390.0000 NONPROFIT ORGANIZATIONS

Annotation 390.0097

390.0097 Nonprofit Organization Sales. A printer produces fund-raising literature which the not-for-profit customer will mail independently. There is no exemption from sales tax merely on the basis that the purchaser is a non-profit organization.

Tax applies to the transfer of plates made from typography. Tax would also apply to the entire charge including any portion of the charge attributable to type composition performed by the retailer of the printing plate, whether the charge is separately stated or not. 11/2/92.