Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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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.