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 430.0068

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

430.0068 Desktop Publishing. A person designs master pages (mechanicals) for business cards, letter heads, forms, and newsletters with a desktop publisher. He also buys paper and envelopes for the printing job which he takes to the printer along with the mechanical for the reproduction of copies.

When the person contracts to provide not only the page design and typography but also the printed matter, tax applies to total gross receipts including the charge for designing the pages and the typography. 5/26/88.