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 430.0246

(b) PRINTING AIDS

430.0246 Charges for Camera-Ready Copy. A printer prepares camera-ready copy and uses it to print equipment operating manuals which are sold to the seller of the equipment. The operating manuals are sold ex-tax for resale. The printer retains title to and possession to the camera-ready copy and eventually discards it. The printer makes a separate charge for the camera-ready copy to the customer. Since the camera-ready copy is not sold to the customer, the charge for it is regarded as part of the charge for the manuals. Since the sale of the manuals is not subject to tax, tax does not apply to the separate charge for the camera-ready copy. 1/7/75.