Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
430.0000 PRINTING AND RELATED ARTS—Regulation 1541
(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.