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 430.0146.250

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

430.0146.250 Inserting. Charges for inserting printed material furnished by a customer to form a distinct end product is a charge for fabricating tangible personal property and subject to tax under Regulation 1526. For example, insertion of unattached papers into a folder to form a loan application folder is regarded as the creation of an end product since the papers are all related and necessary to a specific purpose (i.e., applying for a loan). 10/31/89.