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 430.0464


430.0464 Reproduction Proofs and Typography. Section 6010.3 of the Revenue and Taxation Codes excludes from the definitions of "sale" and "purchase" the transfer of reproduction proofs or impressed mats to a printer or publisher. The statute does not specify that the transferor be a typographer. Thus, a person who purchases a reproduction proof from a typographer, adds a mark-on, and sells the proof to a printer or publisher enjoys the exclusion contained in section 6010.3. 6/12/85.