Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0350

(c) COMPOSITION; TYPOGRAPHY; "REPRODUCTION PROOFS;" PASTE-UPS.

430.0350 Composed Type and Reproduction Proofs. The product of a photocomposition machine, consisting of words arranged into sentences and paragraphs on film, is cut and assembled into a product which is the equivalent of a locked up chase of type produced by the hot type method, as, for example, a page of a book or a complete advertisement with headlines, but not including artwork. The cut and assembled product qualifies as composed type and a direct copy of it qualifies as a reproduction proof. However, a copy of a copy of composed type, even though made to remove defects in the first copy, does not qualify as a reproduction proof. 4/10/79.