Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0225

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

430.0225 Services as Part of the Sale. Charges for gathering together a lab analysis, clarifying requirements and obtaining proof of mailing in connection with the printing of an annual report are part of gross receipts. While these functions may not be fabrication labor, they are services which must be paid as a condition of receiving the printed matter. As such, they are "services that are part of the sale" under section 6011(b)(1) and 6012(b)(1). 8/23/90.