Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0460

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

430.0460 Reproduction Proofs—Art Work and Musical Notations. The sale of reproduction proofs produced by a music typesetter is subject to the sales tax on tangible personal property. Although reproduction proofs of composed type are generally exempt from sales tax, reproduction proofs of art work and musical notations are not exempt. 3/23/70.