Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0060

(a) IN GENERAL—ACTIVITIES CONSIDERED SERVICES OR SALES.

430.0060 Collating Services—Printing. Collating, the placing of printed materials into a desired order, is taxable processing labor if it is part of a printing or binding operation resulting in the manufacture of an end item whose sale is not exempt from the sales and use tax. 6/1/65.