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 430.0370

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

430.0370 Computer Tape. The transfer of computer tape in computer language as distinguished from "human readable form" is not within the exclusion of section 6010.3 as "composed type." 12/23/76.