Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0145

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

430.0145 Folding Printed Material. A customer purchases a single-page advertisement and has the printer fold the single page twice to permit insertion into an envelope. If the folding of the advertisement is merely incidental to the nontaxable mailing service provided by the printer, tax does not apply to the charge for folding. However, if a customer contracts to have the printer provide brochures that are folded, tax applies to the total amount charged to the customer including the charge for folding. 11/2/92.