Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
430.0000 PRINTING AND RELATED ARTS—Regulation 1541
(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.