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 430.0194

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

430.0194 Printing, Bindery, and Secretarial Service. Sales tax applies to charges for printing, regardless of whether the customer furnishes the paper and photocopies. Charges for pre-press services (including stripping and cutting of stock to go to press) are includable in the gross receipts from the sales of printed matter.

Cutting and trimming, padding of forms, drilling and punching holes by machine and by hand, scoring and perforating by machine and by hand, numbering by machine and by hand, collating by machine and by hand, hand gathering of pages for booklets, stitching, book binding-Velo and spiral, punching holes for binding, folding by machine and by hand, and binding legal briefs for attorneys are a fabrication of tangible personal property. When performed for a consumer, tax applies to the total charge.

Tax does not apply to charges for typing original letters or forms for customers. If the composition of newsletter and flyers is merely the composition of type matter only with no artwork, tax does not apply to charges for such composition. 4/1/89.