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 430.0340

(b) PRINTING AIDS

430.0340 Negatives and Plates. Sale for use by printers before transfer of title to their customers is taxable as retail sale. Where printer is in doubt as to time he will use material, he should pay tax to vendor and deduct cost later from return if resold before use. 10/30/50.