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 430.0381

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

430.0381 "Paste-Ups." A small typography shop does no printing, only cold type composition. Occasionally, a customer will ask for a "paste-up" of typed matter, i.e., type is produced by phototypesetting and affixed to pasteboard by an adhesive wax. Examples would be business cards, letterheads, envelopes, etc. These "paste-ups" contain no artwork.

These items constitute typography or reproduction proofs and do not constitute taxable paste-ups. Tax does not apply to cold type composition, including what may be characterized as "page make-up," provided it does not include artwork. 10/3/78.