Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0406


430.0406 Photostat. A small typography shop occasionally finds it necessary to have a photostat made of typed matter (photo composition type) by a local camera shop. The camera shots include no artwork and are used to make the type fit the customers' specifications. Since the customers want to know what the actual typography charge is apart from the camera work, the camera work is listed separately on the invoice.

The photostat would qualify as either "composite type or reproduction proof" and the charge made by the typography shop to the customers would be nontaxable without regard to the manner of billing. However, tax would apply to the charges made by the camera shop for the photostats. The fabrication and transfer of the photostat by the camera shop does not qualify as a transfer of typography. The sale by the camera shop is a retail sale since the subsequent transfer of the photostat by the typography shop to the customer is not a "sale" transaction. 4/9/79.