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 430.0150

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

430.0150 Manufacturing Waste. A printer purchases 1200 sheets of paper to do a printing job calling for 1000 sheets. 1100 sheets are used on the job. The remaining 100 sheets are not manufacturing waste. If the printer uses these sheets to create its own letterhead stationary, the printer owes use tax on the 100 sheets used for this purpose. 9/7/93.