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 430.0386

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

430.0386 Paste-Ups by Independent Contractor. A publisher of a weekly newspaper which is distributed without charge hires an independent contractor to paste up an editorial and advertising copy.

When an independent contractor is hired to work on the production of a paste-up which consist of typed matter and illustrations or other artwork, the person performs taxable fabrication labor under section 6006(b). The paste-up is a manufacturing aid used to produce the newspaper. Therefore, the independent contractor's charges are subject to sales tax. 1/7/94.