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 430.0226

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

430.0226 Services that are Part of the Sale—Typesetting. Taxpayer sells party items such as napkins, ribbons and wedding favors. If the customer so orders, the taxpayer will imprint names, dates, etc., on the party items. The imprinting is done with a Kinsley machine by inserting type faces and then stamping the imprint on the item being personalized.

Although there is an exemption for the service of typesetting, the exemption does not apply if the service is part of the sale of the printed matter, as it is in this situation. The sale is of imprinted items and all charges connected to the fabrication thereof are part of the gross receipts subject to sales tax. 5/3/91.