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 430.0360

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

430.0360 Composed Type or Reproduction Proofs, Fabrication and Transfer of. A person who uses an IBM composer to type copy, who sometimes sets the "display head" on a Headliner machine and pastes that on the copy, and who also rules forms and places them in the composer to type in the small headings, and who transfers his product to a printer who photographs it to make a plate for use in printing, occupies the status of a typographer who is fabricating and transferring composed type or reproduction proofs for use in the preparation of printed matter and his charges are not taxable. 11/21/68.