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 430.0380

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

430.0380 Paste-Ups. "Paste-ups" in which reproduction proofs are added to illustrations to create finished art are subject to tax measured by the sale price of the finished art, including any part of the sale price attributable to typography. 8/11/80.