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 430.0487

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

430.0487 Typesetter Subcontracting Printing. A typesetter occasionally purchases printing for resale to his customer as a convenience to the customer. He bills the customer separately for the typesetting and the printing. Tax applies to the total charge to the customer. If the customer cancels the printing order and merely takes possession of the typography, tax does not apply. 1/25/84.