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 430.0400

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

430.0400 Photographs of Paste-Up. A newspaper makes a page paste-up, consisting of photographs and typography, and delivers it to a photographer, who takes a photograph of the paste-up and delivers both to the newspaper. The photograph is used by the newspaper for making a plate to print a page in the newspaper. The photographer is regarded as making a retail sale of tangible personal property and tax applies to his gross receipts. 3/8/67.