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 430.0485

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

430.0485 Type—Enlarged and Reduced. A typographer who does not have the font size desired by a customer, prints a copy of the type from its computer, but in a size other than that requested by the customer. The typographer then enlarges or reduces that copy, via a stat camera, to the font size desired by the customer.

The composition of type is not complete until the typographer has complied with the requirements of the typography contract, to supply composed typography of the desired font size. Thus, enlarging or reducing type in this manner to the desired font size, qualifies as nontaxable typography. 6/23/93.