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 430.0464

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

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.