Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0500

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

430.0500 Typography and Reproduction Proofs, Advertising Agencies. Typography expenses billed to clients of advertising agencies for reproduction proofs used in paste-ups are subject to tax. Paste-ups are finished art work produced for use of the client and are taxable under Regulation 1540. 12/21/65.