Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0080

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

430.0080 Duplicating Form Letters. The process of duplicating form letters should be regarded, for sales tax purposes, as similar to mimeographing or multigraphing and the tax, accordingly, as applicable to charges for the furnishing of letters thus duplicated.

The only reason for not regarding the furnishing of typed letters as taxable is that the personal service element is considered to outweigh the sale element. It is merely a matter of degree, but where letters are produced by "mass production" methods as by mimeographing, multigraphing, or some other method of duplication, the process is simply another form of printing and the charges are, therefore, taxable. 1/30/51.