Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
430.0000 PRINTING AND RELATED ARTS—Regulation 1541
(b) PRINTING AIDS
430.0342 Split Sale. A printer makes a "split sale" of printed matter, where a portion of the printed matter is "ultimately subject to sales tax" under Regulation 1541 and a portion is not. The printer purchases special printing aids for the job, but does not separately itemize charges for these aids when billing the customer. The printer owes sales tax on its selling price of the special printing aids, which is the amount the printer paid for the special printing aids or their components. If the printer reports tax on the sale of the printed matter that is equal to or greater than the tax due on the sale of the special printing aids, no further tax is due. If the tax due on the sale of the special printing aid is equal to or greater than the tax due on the sale of the printed matter, no further tax is due beyond the tax due on the sale of the special printing aids. 08/21/2000. (2001–2).